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Some objective methods for determining relative importance of financial ratios

The aim of this study is to examine the efficiency of various financial ratios and identify their average weights through objective methods namely MLP of Artificial Neural Network, Entropy and Critic Methods. | Some objective methods for determining relative importance of financial ratios International Journal of Management IJM Volume 10 Issue 4 July-August 2019 pp. 76 96 Article ID IJM_10_04_008 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 10 amp IType 4 Journal Impact Factor 2019 9.6780 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication SOME OBJECTIVE METHODS FOR DETERMINING RELATIVE IMPORTANCE OF FINANCIAL RATIOS G. Anupama Part time PhD Scholar Department of Mechanical Engineering College of Engineering A Andhra University Visakhapatnam India V.V.S. Kesava Rao Professor Department of Mechanical Engineering College of Engineering A Andhra University Visakhapatnam India ABSTRACT The segregation of financial ratios into input and output ratios are useful to determine the business insolvency failure and financial efficiency of the business organizations. A total of 18 software companies are considered with nine financial ratios. The aim of this study is to examine the efficiency of various financial ratios and identify their average weights through objective methods namely MLP of Artificial Neural Network Entropy and Critic Methods. Key word MLP Entropy Critic Methods. Cite this Article G. Anupama and V.V.S. Kesava Rao Some Objective Methods for Determining Relative Importance of Financial Ratios International Journal of Management 10 4 2019 pp. 76 96. http www.iaeme.com IJM issues.asp JType IJM amp VType 10 amp IType 4 1. INTRODUCTION Financial ratio analysis is much popular among regulators due to its effectiveness in different countries including India this method could not import the weights to the financial ratios to evaluate the performance of business organizations. Multi-criteria decision making methods consider the relative weights of financial ratios to evaluate the performance of business organizations. The weights of criteria are usually assigned by the DMs based on their own .