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Industry Identification through Ratio Analysis

Author

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  • Merridee Bujaki
  • Sylvain Durocher

Abstract

This case is designed to help students “see through the numbers”. Written initially for MBA students and senior analysts attending executive education sessions, it provides participants with (1) a common‐size balance sheet and selected financial ratios for ten anonymous Canadian public companies, and (2) a list of ten diverse industry sectors. Participants are invited to reflect on the meanings of the different ratios provided in order to match the anonymous companies with their corresponding industry sector. Seeing through the numbers fosters the development of participants' analytical skills, and group discussions contribute to the sharing of participants' knowledge about the various industry segments involved. Détermination du secteur grâce à l'analyse indiciaire Résumé Le cas proposé a pour but d'aider les étudiants à « percer le sens des chiffres ». Rédigé au départ pour les étudiants de programmes MBA et les analystes principaux assistant à des séances de formation des cadres, il fournit aux participants 1) un bilan en chiffres relatifs et certains ratios financiers sélectionnés pour dix sociétés canadiennes anonymes faisant appel public à l'épargne et 2) une liste de dix différents secteurs d'activité. Les participants sont invités à réfléchir au sens des différents ratios qui leur sont présentés afin d'associer les sociétés anonymes au secteur d'activité correspondant. Percer le sens des chiffres favorise le développement des compétences analytiques des participants, et les discussions de groupe contribuent au partage des connaissances que possèdent les participants au sujet des divers secteurs d'activité en cause.

Suggested Citation

  • Merridee Bujaki & Sylvain Durocher, 2012. "Industry Identification through Ratio Analysis," Accounting Perspectives, John Wiley & Sons, vol. 11(4), pages 315-322, December.
    • Handle: RePEc:wly:accper:v:11:y:2012:i:4:p:315-322
    DOI: 10.1111/1911-3838.12003
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    Cited by:

    1. van der Heijden, Hans, 2022. "Predicting industry sectors from financial statements: An illustration of machine learning in accounting research," The British Accounting Review, Elsevier, vol. 54(5).

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