@article{718244494e4148b0ae146704391f26bb,
title = "An IFRS-based taxonomy of financial ratios",
author = "Thomas Zeller and John Kostolansky and Michail Bozoudis",
note = "This study aims to identify a taxonomy of financial ratios derived from financial statements prepared using International Financial Reporting Standards (IFRS). The work first empirically establishes and then statistically validates the taxonomy of financial attributes captured in financial ratios. In 2005, the European Commission required that publicly traded companies in the European Union use IFRS as the basis for financial reporting.",
year = "2019",
month = may,
day = "7",
doi = "10.1108/ARJ-10-2017-0167",
language = "American English",
volume = "32",
journal = "Accounting Research Journal",
number = "1",
}