{"id":"https://openalex.org/W2491668533","doi":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","title":"Analysis of Financial Statements","display_name":"Analysis of Financial Statements","publication_year":1986,"publication_date":"1986-01-01","ids":{"openalex":"https://openalex.org/W2491668533","doi":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","mag":"2491668533"},"language":"en","primary_location":{"id":"doi:10.1016/b978-0-12-636660-0.50019-2","doi":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","pdf_url":null,"source":{"id":"https://openalex.org/S4306463230","display_name":"Elsevier eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Mathematics","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4248251782","display_name":"Business Mathematics"},"type":"book-chapter","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/A5007620921","display_name":"Michael Sentlowitz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I201180521","display_name":"Rockland Community College","ror":"https://ror.org/03w9e3r89","country_code":"US","type":"education","lineage":["https://openalex.org/I201180521"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Michael Sentlowitz","raw_affiliation_strings":["Rockland Community College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rockland Community College","institution_ids":["https://openalex.org/I201180521"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5007620921"],"corresponding_institution_ids":["https://openalex.org/I201180521"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.29901961,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"489","last_page":"509"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9717000126838684,"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":0.9717000126838684,"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":0.012600000016391277,"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":0.01209999993443489,"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-statement-analysis","display_name":"financial statement analysis","score":0.996999979019165},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.9980000257492065},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":1.0},{"id":"https://openalex.org/keywords/current-assets","display_name":"current assets","score":0.8539999723434448},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.9459999799728394},{"id":"https://openalex.org/keywords/current-liabilities","display_name":"current liabilities","score":0.9340000152587891},{"id":"https://openalex.org/keywords/long-term-liabilities","display_name":"long-term liabilities","score":0.9980000257492065},{"id":"https://openalex.org/keywords/common-size-analysis","display_name":"vertical analysis","score":0.9959999918937683},{"id":"https://openalex.org/keywords/horizontal-analysis","display_name":"horizontal analysis","score":1.0},{"id":"https://openalex.org/keywords/financial-ratio-analysis","display_name":"financial ratio analysis","score":0.9440000057220459}],"concepts":[{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.917487621307373},{"id":"https://openalex.org/C155984872","wikidata":"https://www.wikidata.org/wiki/Q2353682","display_name":"Current liability","level":3,"score":0.8298961520195007},{"id":"https://openalex.org/C51966318","wikidata":"https://www.wikidata.org/wiki/Q730884","display_name":"Current asset","level":3,"score":0.7522221803665161},{"id":"https://openalex.org/C2780015409","wikidata":"https://www.wikidata.org/wiki/Q243460","display_name":"Income statement","level":3,"score":0.7120994329452515},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.6754274368286133},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.6372032165527344},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.6302891969680786},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5578805804252625},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.4776241183280945},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46546104550361633},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4632045030593872},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.4557986855506897},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4173104465007782},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3964396119117737},{"id":"https://openalex.org/C60679458","wikidata":"https://www.wikidata.org/wiki/Q823288","display_name":"Working capital","level":2,"score":0.39550602436065674},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.22633177042007446},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.08085983991622925}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/b978-0-12-636660-0.50019-2","doi":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/b978-0-12-636660-0.50019-2","pdf_url":null,"source":{"id":"https://openalex.org/S4306463230","display_name":"Elsevier eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Mathematics","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3023098189","https://openalex.org/W1605979686","https://openalex.org/W7218166027","https://openalex.org/W3022031660","https://openalex.org/W3159784142","https://openalex.org/W568622011","https://openalex.org/W2481369075","https://openalex.org/W2547583389","https://openalex.org/W4293692263","https://openalex.org/W3021813361"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-08-23T00:00:00"}
