JaLCDOI 10.18926/OER/58069
Title Alternative Preliminary Study on Classification of Financial Ratios Using Factor Analysis
FullText URL oer_051_2-3_001_013.pdf
Author Nakagawa, Toyotaka| Nagahata, Hidekazu| Yamanishi, Yuki|
Abstract The purpose of this paper is to perform factor analysis on financial ratios calculated using consolidated financial statement data from the fiscal year ended March 31, 2006 to the fiscal year ended March 31, 2017, which are disclosed by Japanese companies, and to classify financial ratios.<br/>  The analysis provided evidence to suggest that both net income and cash flows from operating activities are functioned as financial performance measures with similar properties. We also find that capital efficiency is an important factor. Furthermore, there is also evidence that cash flows from investing activities and cash flows from financing activities have a common factor.
Publication Title Okayama Economic Review
Published Date 2020-03-19
Volume volume51
Issue issue2-3
Start Page 1
End Page 13
ISSN 2433-4146
language 日本語
Copyright Holders Copyright © 2020 岡山大学経済学会
File Version publisher
JaLCDOI 10.18926/56507
Title Alternative The Key Factors of Growth over the Industry Lifecycle
FullText URL hss_047_093_111.pdf
Author Koshida, Takahisa| Nakagawa, Toyotaka| Nagahata, Hidekazu|
Publication Title Journal of Humanities and Social Sciences
Published Date 2019-03-22
Volume volume47
Start Page 93
End Page 111
ISSN 1881-1671
language 日本語
Copyright Holders Copyright (c) 2019 岡山大学大学院社会文化科学研究科
File Version publisher
JaLCDOI 10.18926/OER/54166
Title Alternative An Analysis of Accruals and Management Earnings Forecast Revisions
FullText URL oer_047_3_173_184.pdf
Author Nakagawa, Toyotaka| Yamanishi, Yuuki|
Publication Title 岡山大学経済学会雑誌
Published Date 2016-03-19
Volume volume47
Issue issue3
Start Page 173
End Page 184
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2016 岡山大学経済学会
File Version publisher
NAID 120005740504
JaLCDOI 10.18926/OER/54148
Title Alternative What is Value Relevance?
FullText URL oer_047_2_129_140.pdf
Author Nakagawa, Toyotaka|
Publication Title 岡山大学経済学会雑誌
Published Date 2016-02-23
Volume volume47
Issue issue2
Start Page 129
End Page 140
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2016 岡山大学経済学会
File Version publisher
NAID 120005740488
JaLCDOI 10.18926/OER/53550
Title Alternative The Development of Studies for Accounting Anomalies and Market Efficiency
FullText URL oer_047_1_031_043.pdf
Author Nakagawa, Toyotaka|
Publication Title 岡山大学経済学会雑誌
Published Date 2015-07-02
Volume volume47
Issue issue1
Start Page 31
End Page 43
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2015 岡山大学経済学会
File Version publisher
NAID 120005627386
JaLCDOI 10.18926/OER/53098
Title Alternative Relations Between Management Earnings Forecast Revisions and Returns
FullText URL oer_046_2_119_131.pdf
Author Nakagawa, Toyotaka| Yamanishi, Yuuki|
Publication Title 岡山大学経済学会雑誌
Published Date 2014-12-18
Volume volume46
Issue issue2
Start Page 119
End Page 131
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2014 岡山大学経済学会
File Version publisher
NAID 120005540376
JaLCDOI 10.18926/OER/52080
Title Alternative Post-Earnings Announcement Drift and Accruals Anomaly
FullText URL oer_045_3_033_048.pdf
Author Nakagawa, Toyotaka|
Publication Title 岡山大学経済学会雑誌
Published Date 2013-12-20
Volume volume45
Issue issue3
Start Page 33
End Page 48
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2013 岡山大学経済学会
File Version publisher
NAID 120005359119
Author Nakagawa, Toyotaka|
Published Date 2007-09
Publication Title 岡山大学経済学会雑誌
Volume volume39
Issue issue2
Content Type Journal Article
Author Nakagawa, Toyotaka|
Published Date 2006-06
Publication Title 岡山大学経済学会雑誌
Volume volume38
Issue issue1
Content Type Journal Article