净资产收益率

财务绩效选用净资产收益率、营业利润率、每股收益为会计指标和托宾Q值为市场指标进行衡量。

Accounting indicators , such as ROE , profit margin , earnings per share , and Tobin Q value as market indicator were selected to measure Financial performance .

还有无论我们采用托宾Q还是净资产收益率来衡量公司价值，研究结果都证实我国民营上市公司高管的政府背景与公司价值之间具有负相关的关系，但是在统计上是不显著的。

And whether we adopt Tobin Q or ROE to measure the value of company , the results of the research were confirmed in private listed companies and the background of the government with negative correlation between the relationship , but are statistically unsignificant .

净资产收益率、ST类公司与CSR信息披露显著负相关。

ST type of company , rate of return on equity was negatively related to the CSR disclosure significantly .

然后建立了多元线性回归模型，将净资产收益率和托宾Q值分别作为解释变量带入回归方程进行分析。

Then establish the model of multivariate and linear regression , bring the rate of return on net assets and Tobin ' Q to the regression analysis model as explanatory variables .

在证券监管部门评价上市公司的经营业绩时也常常将净资产收益率（ROE）等财务指标作为主要的参考标准。

At the same time regulators depend largely on such financial index as ROE to assess operating performance of listed companies .

即使银行家希望从他们特有的年终忙乱中摆脱出来，开始积聚资产，但合适的净资产收益率（roe）是什么呢？

Even if bankers wanted to emerge from their characteristic year-end huddle to start gathering assets , what kind of return-on-equity hurdles would be appropriate ?

以净资产收益率、净资产、每股收益等12项指标来衡量，并与上市公司的整体业绩做比较，表明我国上市公司MBO整体上基本没有达到政策和市场所预期的发展状态。

According to measurement with ROE , net assets , or EPS , etc , and comparing with the listed companies , the MBO in general failed to reach the expected purpose .

所以，治理结构研究选择股权结构，内部控制，外部接管与机构投资者这四个方面，将公司绩效分解为两项指标：净资产收益率和托宾Q值。

Therefore , the govern structure research choice stockholder 's rights structure , the internal control , the outside takes over control and organization investor these four aspects , company achievements resolve into two targets : Net assets returns ratio and Tobin Q value .

上市公司为了获得配股资格，极有可能操纵会计盈余，以达到规定的净资产收益率（ROE）。

In order to obtain the qualification of issuing new shares to old stockholder , the listed companies will manipulate accounting earnings as possibly as they can to attain to the ruled ROE .

因此本文选取净资产收益率作为衡量企业价值的指标，根据MM理论选取了保费对数、企业资产对数、长期负债率、现金比率和双赫指数作为自变量，并以盈利虚拟作为控制变量。

Therefore , this article selects the ROE indicator as a measure of enterprise value . According to the MM theory , we select premiums , corporate assets , long-term debt ratio , cash ratio and HH index as independent variables , and earnings virtual as a control variable .

通过对主营业务收入增长率和净资产收益率在IPO前两年到IPO后一年的4个期间内的描述性统计和显著性检验，证明了我国创业板市场IPO效应的存在性。

By year after the two years before the IPO , the IPO on the main business revenue growth and return on net assets within a period of four descriptive statistics and test of significance , proved the existence of the GEM IPO effect .

故净资产收益率、销售利润率的变化同CPI、M1的变化相关性也变得较权益乘数、资产负债率差。

So , compared with the rights multiple and the property liabilities rate , the relativity between the change of rate of earning , the sale profit , and the change of the CPI and the M_1 becomes less .

本文试图利用净资产收益率（ROE）指标对我国上市公司的会计信息披露违规行为进行实证分析，旨在规范我国上市公司的会计信息披露。

This paper empirically analyzes the public companies'behavior of illegal disclosure of accounting information in China , Using the ROE and the purpose of this paper is to standardize the accounting information disclosure of public companies in China .

从更进一步的VEC方程可知净资产收益率与股票价格之间存在着显著的正相关关系，但是在每股收益与股票价格之间并没有发现这样的均衡关系。

In further study , we find that there is a prominent positive relevance between ROE and the stock price from VEC equation , while there is no such relationship between EPS and the stock price .

在选取财务指标方面，本文选用了通用的五个财务指标：净资产收益率（ROE），毛利率，资产负债率，资产周转率，营业收入增长率，作为研究对象。

In the selecting of the financial target , this paper chooses the general five financial indexes as the object of study . That is : ROE , gross profit , ratio of liabilities to assets , the assets turnover , and the revenue growth rate .

然后选取了2008年65家微利上市公司为研究样本，同时选取了65家净资产收益率（ROE）大于1%的上市公司为控制样本，基于总体应计利润和具体利润项目两方面进行实证分析。

Then 65 small profit in 2008 was selected as the research sample of listed companies and 65 normal profits of listed companies was selected as the control samples , make the empirical analysis based on total accruals and profits of the project specific of both .

在实证研究中，本文选用修正的净资产收益率（Ad-ROE）作为衡量公司价值的代理变量。

In the empirical study , this article selects the adjusted Return on equity ( Ad-ROE ) as the proxy variable which weights company value .

本文主要以营业资产收益率（CROA）作为绩效指标，同时辅以净资产收益率、市净率等指标，并分行业进行研究。

With the operating return on assets ( CROA ) as performance indicators , supplemented by return on equity ( ROE ), Price to book ratio ( P / B ) and other indicators , this paper carried on the research by industry .

①净资产收益率符合发行条件。

Return rate of net assets is fulfilled the issuing conditions .

净资产收益率与公司治理结构正相关；

Net assets yield rate is positively correlated with governance structure .

选取净资产收益率作为衡量银行治理绩效的指标。

Select the ROE as a measure of bank governance performance indicators .

评价公立医院财务业绩的核心指标&净资产收益率

Return on equity-core rate to evaluate the financial management of public hospitals

迁移率改变分析净资产收益率；

Mobility Shift Assay the net capital gains rate ;

加权平均净资产收益率指标的评析

Analysis of Net Asset Yield Based on Weighted Average

净资产收益率是多少？

What is the earning rate the net assets ?

旅游上市公司净资产收益率分析

The analysis to the net assets earning ratio of the tourist Listed companies

资本结构对净资产收益率无相关性；

The capital structure has no relation to the return on net assets ;

资本要真正索引，净资产收益率必须崛起。

For capital to be truly indexed , return on equity must rise .

上市公司净资产收益率的实证研究

An Interpretation of Return on Assets The Empirical Study of Public Companies ' ROE

传统上的经济指标有每股收益，净资产收益率等。

Traditional measure of economic performance includes earnings per share and return on assets , etc.