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The Cross-Section Dynamics of Financial Ratios: Do Ratios Converge Towards the Industry Mean?

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Author Info
Manuel Illueca Muñoz (Universidad Jaume I de Castellón)

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Abstract

The main objective of this paper is to test whether financial ratios follow a convergent path towards the industry mean. A non parametric approach is used to model the cross-section dynamics of six financial ratios, computed on a sample of Spanish tile firms. Our findings do not support the hipothesis of convergence. The dispersion of the ratios does not shrink in the long term.

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Publisher Info
Article provided by ASEPUC (Asociación Española de Profesores Universitarios de Contabilidad) in its journal Revista de Contabilidad - Spanish Accounting Review.

Volume (Year): 5 (2002)
Issue (Month): 10 (july-december)
Pages: 77-104
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Handle: RePEc:sar:journl:v:5:y:2002:i:10:p:77-104

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Phone: (34) 947 25 93 92
Web page: http://www.asepuc.org/
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Related research
Keywords: financial ratios; cross-section dynamics; partial adjustment model; benchmarking.;

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This page was last updated on 2009-12-13.

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