The Empirical Study of Public Companies ROE;
上市公司净资产收益率的实证研究
Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as research example,using ROE to measure the profitability of the company,applying index method ,this paper examines the relationship between the profitability and level of corporate environmental information disclosure(CED).
本文以248家沪市A股制造业上市公司为样本,以净资产收益率为盈余业绩的衡量指标,采用指数法,实证检验了盈余业绩和公司环境保护性息披露水平的关系。
The paper investigates 16 listed companies which were developed through MBO, and finds the difference before and after MBO from three important criterions: ROE、EPS and NAPS.
本论文以1999~2002年国内实施MBO的16家上市公司为样本,用净资产收益率、每股收益和每股净资产三个指标分析了MBO前后企业业绩的变化,发现企业业绩指标平均值呈逐年下滑趋势。
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。
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。
Debt-equity ratio is chosen to reflect the capital structure,and return of equity(ROE) is chosen to reflect the value of the listed companies.
文章采用资产负债率作为负债经营指标来反映公司的资本结构,以净资产收益率(ROE)来反映上市公司绩效,结合河北省上市公司年报数据,通过实证分析来说明河北省上市公司负债经营与企业绩效的联动关系。
Through the method of mathematical analysis,under some certain prerequisites,the conclusion is came that there is a most reasonable capital struture,which leads to the best net assets income rate.
用数学分析的方法,在一定设定条件下,得出了使净资产收益率最大的最优资本结构存在的结论,并提出了寻求最优资本结构的途径。
In an empirical approach, this paper analyzes the reasons for the sharp decrease in the net assets income rate in China s Shenzhen stock market in 2001.
本文采用实证研究的方法,对我国深圳股票市场2001年度净资产收益率大幅下降的原因进行了分析。
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。
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 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。
The Relationships between P/B Ratio, P/E Ratio and ROE & the Rational Levels of P/B Ratio and P/E Ratio
我国上市公司市盈率、市净率和净资产收益率的整体水平及内在联系
The result showed positive correlation between net profit ratio and net assets gain, meanwhile, it took negative correlation to asset-liability ratio.
回归分析表明,中小板企业的净利润增长率与净资产收益率显著正相关,与资产负债率显者负相关。
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
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
Gain on Disposal of Plant Assets
固定资产处理净收益
Dynamic forecasting system for future net-income of mineral resource asserts;
矿产资源资产未来净收益动态预测系统
Rate of return(or return)on capital
资本收益率(或资本收益)
They are debt-equity ratio, debit to tangible net worth ratio and etc.
它们是负债权益比率、负债与有形净资产比率等。
The Choice between NPV and IRR in Investment Decisions
净现值与内部收益率在投资决策中的选用
share quality influences the premium through EPS and PNE;
股权性质对控制权转让溢价率的影响依赖于每股收益和每股净资产;
ratio of net income to outstanding stock
净收入对在外股票比率;净收入对在外股票比率;净收益对现发股本比率;净收益对现发股本比率
net income to net sales
净收益与销货净额的比率
"Total assets yield" cannot be taken as the inspection target;
“总资产收益率”不能作为考核指标
On Measuring Volatility of Asset Returns in KMV Model;
KMV模型中资产收益波动率的确定
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
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