... Ratio analysis Japan China Benchmarking Management ratios Finance and accounting Firms in different countries operate in different environments. Choi et al. (1983) demonstrate that financial characteristics of firms in different countries differ significantly in areas such as bad...

...Desheng Chen; Chunqing Li; Xianjie Xu; Jiasu Lei This paper analysises China’s optimal scale of foreign reserve during 1985‐2004 with single ratio and synthesis ratio. The single ratio analysis shows that China’s foreign reserve to import ratio has exceeded 40 per cent after foreign exchange rate...