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Liang, P. J., & Zhang, X.-J. (2006). Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm. Journal of Accounting Research, 44, 145-176.
https://doi.org/10.1111/j.1475-679X.2006.00195.x

has been cited by the following article:

• TITLE: Visualizing Income Statements of Pharmaceutical Companies Using Sankey Diagrams

  AUTHORS: Niah Goudar

  KEYWORDS: Biotechnology, Financial Statement, Income Statement, Pharmaceuticals, Sankey Diagram

  JOURNAL NAME: Open Journal of Business and Management, Vol.12 No.1, January 24, 2024

  ABSTRACT: Financial statement analysis is foundational to evaluate business performance and the income statement provides key insights into the profitability of an enterprise. While income statement data are readily available as part of a company’s annual 10-K filing, their tabular format can make it challenging to fully understand the nuances associated with company performance. To address this shortcoming, the SankeyArt platform was used to develop Sankey diagrams for 3 pharmaceutical companies that provide an alternate intuitive visual representation of company profitability. The level of income statement granularity can be modulated in the Sankey diagrams, directing focus to the areas of interest. The approach described in this study is generic and applicable across industries.