{"id":"https://openalex.org/W2005448527","doi":"https://doi.org/10.1016/0959-8022(94)90002-7","title":"Incorporating complementary ratios in the analysis of financial statements","display_name":"Incorporating complementary ratios in the analysis of financial statements","publication_year":1994,"publication_date":"1994-07-01","ids":{"openalex":"https://openalex.org/W2005448527","doi":"https://doi.org/10.1016/0959-8022(94)90002-7","mag":"2005448527"},"language":"en","primary_location":{"id":"doi:10.1016/0959-8022(94)90002-7","doi":"https://doi.org/10.1016/0959-8022(94)90002-7","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0959-8022(94)90002-7","pdf_url":null,"source":{"id":"https://openalex.org/S201767588","display_name":"Accounting Management and Information Technologies","issn_l":"0959-8022","issn":["0959-8022","1873-7595"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Management and Information Technologies","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085988982","display_name":"Duarte Trigueiros","orcid":"https://orcid.org/0000-0002-3619-4615","observed_orcids":["https://orcid.org/0000-0002-3619-4615"]},"institutions":[{"id":"https://openalex.org/I141596103","display_name":"University of Lisbon","ror":"https://ror.org/01c27hj86","country_code":"PT","type":"education","lineage":["https://openalex.org/I141596103"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"Duarte Trigueiros","raw_affiliation_strings":["University of Lisbon Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Lisbon Portugal","institution_ids":["https://openalex.org/I141596103"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085988982"],"corresponding_institution_ids":["https://openalex.org/I141596103"],"apc_list":null,"apc_paid":null,"fwci":3.7373,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93302406,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"4","issue":"3","first_page":"149","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9214000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9214000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.030799999833106995,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.010300000198185444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.7609999775886536},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.7770000100135803},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.3930000066757202}],"concepts":[{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.5443446636199951},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5372234582901001},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.49503034353256226},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47623875737190247},{"id":"https://openalex.org/C23123220","wikidata":"https://www.wikidata.org/wiki/Q816826","display_name":"Information retrieval","level":1,"score":0.3205742835998535},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2656169831752777}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0959-8022(94)90002-7","doi":"https://doi.org/10.1016/0959-8022(94)90002-7","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0959-8022(94)90002-7","pdf_url":null,"source":{"id":"https://openalex.org/S201767588","display_name":"Accounting Management and Information Technologies","issn_l":"0959-8022","issn":["0959-8022","1873-7595"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Management and Information Technologies","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W420706845","https://openalex.org/W620389164","https://openalex.org/W1987160694","https://openalex.org/W1991848143","https://openalex.org/W2044232428","https://openalex.org/W2079978931","https://openalex.org/W3142603130","https://openalex.org/W6990323173","https://openalex.org/W7011784825"],"related_works":["https://openalex.org/W2356421797","https://openalex.org/W7021287307","https://openalex.org/W7021191446","https://openalex.org/W2033203700","https://openalex.org/W7110476143","https://openalex.org/W2033011873","https://openalex.org/W2405906726","https://openalex.org/W2494329402","https://openalex.org/W7220871722","https://openalex.org/W1532770011"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}