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ACC 5993: Data Analytics for Accountants (Ye)

Step 2: Select your universe

Step 3: Industry Classification Variables

WRDS Financial Ratios Firm Level

Financial Ratios Industry Level in WRDS

In Step 4, there are totally 74 variables available, which are grouped into the categories as below:

  1. Industry Return (this category contains the variable #1 to #3 as listed in the left column of the next table below)
  2. Valuation Ratios (#4-16)
  3. Profitability Ratios(#17-31)
  4. Capitalization Ratios (#32-35)
  5. Financial Soundness (#36-51)
  6. Solvency Ratios (#52-57)
  7. Liquidity Ratios (#58-61)
  8. Efficiency Ratios (#62-68)
  9. Other Ratios (#69-72)
  10. Valuation Ratios (require IBES subscription) (#72-74)

Step 4: Select Your Variables:

In Step 4: Select Your Variables: 

  • You must first select a corresponding category that contains one of the following 74 variables of interest to you. 
  • The following table may help you quickly identify which category for selecting a specific variable, as the table shows each of these 74 variables (in the left column) would be in which corresponding category (on the right column); e.g:
  • The first one (in the left column - Equal Weighted Industry Return should be in the "Industry Return" category.  
Select Your Variables   In Which Category
1. Equal Weighted Industry Return   Industry Return (#1-3)
2. Value Weighted Industry Return   Industry Return (#1-3)
3. The number of companies that belongs to the industry classification   Industry Return (#1-3)
4. Dividend Payout Ratio   Valuation Ratios (#4-16)
5. Trailing P/E to Growth (PEG) ratio   Valuation Ratios (#4-16)
6. Book/Market   Valuation Ratios (#4-16)
7. Shillers Cyclically Adjusted P/E Ratio   Valuation Ratios (#4-16)
8. Dividend Yield   Valuation Ratios (#4-16)
9. Enterprise Value Multiple   Valuation Ratios (#4-16)
10. Price/Cash flow   Valuation Ratios (#4-16)
11. P/E (Diluted, Excl. EI)   Valuation Ratios (#4-16)
12. P/E (Diluted, Incl. EI)   Valuation Ratios (#4-16)
13. Price/Operating Earnings (Basic, Excl. EI)   Valuation Ratios (#4-16)
14. Price/Operating Earnings (Diluted, Excl. EI)   Valuation Ratios (#4-16)
15. Price/Sales   Valuation Ratios (#4-16)
16. Price/Book   Valuation Ratios (#4-16)
17. Effective Tax Rate   Profitability Ratios(#17-31)
18. Gross Profit/Total Assets   Profitability Ratios(#17-31)
19. After-tax Return on Average Common Equity   Profitability Ratios(#17-31)
20. After-tax Return on Total Stockholders Equity   Profitability Ratios(#17-31)
21. After-tax Return on Invested Capital   Profitability Ratios(#17-31)
22. Gross Profit Margin   Profitability Ratios(#17-31)
23. Net Profit Margin   Profitability Ratios(#17-31)
24. Operating Profit Margin After Depreciation   Profitability Ratios(#17-31)
25. Operating Profit Margin Before Depreciation   Profitability Ratios(#17-31)
26. Pre-tax Return on Total Earning Assets   Profitability Ratios(#17-31)
27. Pre-tax return on Net Operating Assets   Profitability Ratios(#17-31)
28. Pre-tax Profit Margin   Profitability Ratios(#17-31)
29. Return on Assets   Profitability Ratios(#17-31)
30. Return on Capital Employed   Profitability Ratios(#17-31)
31. Return on Equity   Profitability Ratios(#17-31)
32. Capitalization Ratio   Capitalization Ratios (#32-35)
33. Common Equity/Invested Capital   Capitalization Ratios (#32-35)
34. Long-term Debt/Invested Capital   Capitalization Ratios (#32-35)
35. Total Debt/Invested Capital   Capitalization Ratios (#32-35)
36. Inventory/Current Assets   Financial Soundness (#36-51)
37. Receivables/Current Assets   Financial Soundness (#36-51)
38. Free Cash Flow/Operating Cash Flow   Financial Soundness (#36-51)
39. Operating CF/Current Liabilities   Financial Soundness (#36-51)
40. Cash Flow/Total Debt   Financial Soundness (#36-51)
41. Cash Balance/Total Liabilities   Financial Soundness (#36-51)
42. Cash Flow Margin   Financial Soundness (#36-51)
43. Short-Term Debt/Total Debt   Financial Soundness (#36-51)
44. Profit Before Depreciation/Current Liabilities   Financial Soundness (#36-51)
45. Current Liabilities/Total Liabilities   Financial Soundness (#36-51)
46. Total Debt/EBITDA   Financial Soundness (#36-51)
47. Long-term Debt/Book Equity   Financial Soundness (#36-51)
48. Interest/Average Long-term Debt   Financial Soundness (#36-51)
49. Interest/Average Total Debt   Financial Soundness (#36-51)
50. Long-term Debt/Total Liabilities   Financial Soundness (#36-51)
51. Total Liabilities/Total Tangible Assets   Financial Soundness (#36-51)
52. Total Debt/Equity   Solvency Ratios (52-57)
53. Total Debt/Total Assets   Solvency Ratios (52-57)
54. Total Debt/Total Assets   Solvency Ratios (52-57)
55. Total Debt/Capital   Solvency Ratios (52-57)
56. After-tax Interest Coverage   Solvency Ratios (52-57)
57. Interest Coverage Ratio   Solvency Ratios (52-57)
58. Cash Conversion Cycle (Days)   Liquidity Ratios (#58-61)
59. ash Ratio   Liquidity Ratios (#58-61)
60. Current Ratio   Liquidity Ratios (#58-61)
61. Quick Ratio (Acid Test)   Liquidity Ratios (#58-61)
62. Asset Turnover   Efficiency Ratios (#62-68)
63. Inventory Turnover   Efficiency Ratios (#62-68)
64. Payables Turnover   Efficiency Ratios (#62-68)
65. Receivables Turnover   Efficiency Ratios (#62-68)
66. Sales/Stockholders Equity   Efficiency Ratios (#62-68)
67. Sales/Invested Capital   Efficiency Ratios (#62-68)
68. Sales/Working Capital   Efficiency Ratios (#62-68)
69. Accruals/Average Assets   Other Ratios (#69-72)
70. Research and Development/Sales   Other Ratios (#69-72)
71. Avertising Expenses/Sales   Other Ratios (#69-72)
72. Labor Expenses/Sales   Valuation Ratios (require IBES subscription) (#72-74)
73. Forward P/E to 1-year Growth (PEG) ratio   Valuation Ratios (require IBES subscription) (#72-74)
74. Forward P/E to Long-term Growth (PEG) ratio   Valuation Ratios (require IBES subscription) (#72-74)