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Financial statement analysis: a review and current issues

Author

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  • Andrew B. Jackson

Abstract

Purpose - The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information. Design/methodology/approach - In this paper, the author reviews the extant research on financial statement analysis. Findings - The author then provides some preliminary evidence using Chinese data and offer suggestions for future research, with a focus on utilising unique features of the Chinese business environment as motivation. Originality/value - The author notes that there has been no work that the author could locate specifically on Chinese FSA research. The unique business environment in China, relative to the US where the vast majority of this work has been conducted, should motivate any studies, especially given the author documents the robust finding in terms of the mean reversion in profitability.

Suggested Citation

  • Andrew B. Jackson, 2021. "Financial statement analysis: a review and current issues," China Finance Review International, Emerald Group Publishing Limited, vol. 12(1), pages 1-19, December.
    • Handle: RePEc:eme:cfripp:cfri-10-2021-0208
    DOI: 10.1108/CFRI-10-2021-0208
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    Citations

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    Cited by:

    1. Ling Zhu & Dongmin Kong, 2023. "Revenue pressure of local governments and firm productivity: Evidence from a natural experiment in China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 31(3), pages 721-748, July.
    2. Kang, Haijun & Zong, Xiangyu & Wang, Jianyong & Chen, Haonan, 2023. "Binary gravity search algorithm and support vector machine for forecasting and trading stock indices," International Review of Economics & Finance, Elsevier, vol. 84(C), pages 507-526.

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