@article{ART003329515},
author={Byong-Kwon Lee},
title={An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure},
journal={Journal of The Korea Society of Computer and Information},
issn={1598-849X},
year={2026},
volume={31},
number={4},
pages={199-205}
TY - JOUR
AU - Byong-Kwon Lee
TI - An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure
JO - Journal of The Korea Society of Computer and Information
PY - 2026
VL - 31
IS - 4
PB - The Korean Society Of Computer And Information
SP - 199
EP - 205
SN - 1598-849X
AB - This study proposes an integrated scoring structure based on normalized financial ratios and examines its explanatory usefulness through an exploratory empirical analysis. Key financial ratios including ROE, ROA, debt ratio, operating margin, net profit margin, and sales growth rate were calculated using financial statement data such as total assets, liabilities, equity, sales revenue, operating income, and net income. A Min–Max normalization method was applied to convert the ratios into a unified 1–10 scoring scale, and linear regression analysis was conducted to identify annual score trends. The empirical analysis was performed using data from Samsung Electronics, Hyundai Motor Company, and Kakao Corporation. The results show that firms with a higher weighting of profitability indicators tend to maintain relatively stable superiority in integrated scores, whereas firms with greater volatility exhibit larger fluctuations in trend coefficients. The findings suggest that structuring financial ratios into a normalized integrated scoring framework may provide a useful basis for comparative financial analysis.
KW - Investment Model;Financial Ratios;Linear Regression;Investment Score;Firm Valuation
DO -
UR -
ER -
Byong-Kwon Lee. (2026). An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure. Journal of The Korea Society of Computer and Information, 31(4), 199-205.
Byong-Kwon Lee. 2026, "An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure", Journal of The Korea Society of Computer and Information, vol.31, no.4 pp.199-205.
Byong-Kwon Lee "An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure" Journal of The Korea Society of Computer and Information 31.4 pp.199-205 (2026) : 199.
Byong-Kwon Lee. An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure. 2026; 31(4), 199-205.
Byong-Kwon Lee. "An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure" Journal of The Korea Society of Computer and Information 31, no.4 (2026) : 199-205.
Byong-Kwon Lee. An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure. Journal of The Korea Society of Computer and Information, 31(4), 199-205.
Byong-Kwon Lee. An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure. Journal of The Korea Society of Computer and Information. 2026; 31(4) 199-205.
Byong-Kwon Lee. An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure. 2026; 31(4), 199-205.
Byong-Kwon Lee. "An Exploratory Empirical Analysis of a Financial Ratio Integrated Scoring Structure" Journal of The Korea Society of Computer and Information 31, no.4 (2026) : 199-205.
