We show that the return on assets (ROA) and firm diversification are negatively related.
本文以2002年深沪两市的1032家非金融公司作为样本,选用资产收益率和托宾Q值作为公司绩效的衡量指标,就多元化对企业的影响进行实证检验。
To be disaggregated into various factors, and compared with the other companies in the same sector, return on assets can help a company to find ways to improve its performance.
资产收益率是综合反映公司业绩的重要指标。
As enterprise owners concerned about the rate of the "input-output", therefore, the "net assets yield" is effective inspection targets.
由于企业的所有者关心的是"投入产出比",所以,"净资产收益率"是有效的考核指标,用"总资产收益率"进行考核的错误在于,其分子是所有者的收益,分母却加上了别人的收益,致使分子分母口径不一致。
It uses the amended Jones model to estimate earnings management,then it analyses with the amended net assets yield.
本文以我国民营上市公司为样本,运用管理后盈余分布法检验出我国民营上市公司是否为了达到避免亏损、配股、增发的目的,存在着盈余管理行为,再用修正的Jones模型估算出盈余管理量后对净资产收益率做修正,并用修正的净资产收益率做分析时,发现其图形符合平滑性的假设。
The first component, called the firm factor, is related to the output of a firm and is proportional to return on equity.
通过理论推导证明了资产收益率由两部分构成:第1部分是基础价值因子,与净资产收益率成线性关系,是资产价值的根本来源,反映了资产的个性特征;第2部分为市场因子,是市净率P/B的相对变化率,与市场收益率相关,反映了市场的特征。
"Total assets yield" cannot be taken as the inspection target;
“总资产收益率”不能作为考核指标
corporate performance includes CROA, ROE and EPS.
公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。
A Positive Analysis of the Dynamic Relationship between Stock Returns and Inflation;
资产收益率与通货膨胀率关联性的实证分析
The analysis of revenue is done by appling to ROE.
对配股进行收益分析，则是运用净资产收益率这一指标展开的。
Return on assets is an important indicator of a company.
资产收益率是综合反映公司业绩的重要指标。
The Interaction between China s Financial Assets Return and Macroeconomic Indicators;
中国金融资产收益率与宏观经济相关性研究
Regression analysis of stock structures of Shen-Hu listing corporations and net return of equity & market price-net assets ratio;
深沪两市公司股本结构与净资产收益率及市净率的回归分析
The Optimal Portfolios of Open Found Under the Assumption That the Risk Assets Are Constant Correlated
资产收益率的相关系数为常数的开放式基金的投资组合
The return on equity of the top 500 was 10.1 percent, much lower than the 16.1 percent of the world's top 500.
中国500强企业的资产收益率为10.1%，远低于世界500强的16.1%。
ratio of net income to total assets
净收益对资产总额比率;净收益对资产总额比率
Rate of return(or return)on capital
资本收益率（或资本收益）
On Measuring Volatility of Asset Returns in KMV Model;
KMV模型中资产收益波动率的确定
lower-than-assumed real rate of return on investment
较假定实际收益率为低的投资收益率
cestui que trust
信托资产收益受益人
internal rate of return of incremental investment
差额投资内部收益率
ratio of net income to net worth
净收益对资本净值比率;净收益对资本净值比率
Optimal portfolio selection based on maximizing risk-adjusted return on capital;
基于风险调整后资本收益率的最优资产投资组合模型
Discussion on Relationship between IRR and A /P;
对内部收益率与投资收益率关系的探讨