总资产收益率

方差分析表明，不同产业的绩效和股权结构存在显著差异：资本密集产业的总资产收益率高于劳动和技术密集产业，而技术密集产业的托宾Q高于其他两个产业；

Analyses reveal significant difference in ownership structure and performance of varies industries . Capital - intense industry has a significantly larger ROA than labor-intense and tech-intense industries , while the latter has a larger Tobin Q .

采用总资产收益率与净资产收益率并用的考核方式，并结合资金运用的考核指标，来充分考核企业的经济效益。

In order to assess enterprises ' operating performance comprehensively , it is necessary to combine ROA ( return on assets ) and ROE ( return on equity ) as well as capital utilization efficiency as the assessing criteria .

文中，选取企业业绩作为被解释变量，本文将选择总资产收益率（ROA）作为企业业绩的指标。

Select the enterprise performance as the explained variables , and select the total return on assets ( ROA ) as indicators of corporate performance .

构建了异常审计收费这一非财务指标下困境客户财务危机（ST）和总资产收益率（ROA）的预测模型，并在其中加入了与财务困境相关联的指标。

Third , we build the financial crisis ( ST ) and total return on assets ( ROA ) prediction model of the distressed clients under abnormal audit fee that is the non-financial indicator , and include some indicators associated with financial distress .

上述因素在近期内不会有根本性的改变，仍将限制我国银行的总资产收益率水平。

These factors in the near future there will be no fundamental change , will limit the total assets of China 's banking yield level .

最终发现：总资产收益率、资本充足率、总资产规模和第一大股东持股比例因素均与银行高管薪酬显著相关。

It finally finds that net assets income rate , capital adequacy ratio , total assets and share ratio of the largest shareholder , have significant correlations .

在研究两者之间关系的过程中，选取了总资产收益率作为评价公司经营绩效的指标。

In the course of the study of the both relations , we selected the returns ratio of total assets as the index to evaluate the corporate performance .

通过数据分析得出，资本充足率与银行收益呈负相关关系，当资本充足率提高时，会对银行的总资产收益率产生负向的冲击。

Results of the analysis reveal that the capital ratio is negatively correlated with bank earnings . When capital ratios increase , total banks earnings will have a negative impact .

以总资产收益率为被解释变量，以股权集中度和股权构成为解释变量，系统的考察了中国电子电器行业上市公司中股权结构与公司业绩的关系。

This paper investigates the relationship between ownership structure and corporate performance in Chinese electronic enterprises systematically , using ROA as the dependent variable while ownership concentration and structure as the explanatory variables .

结果表明，上市公司对外并购后的超额总资产收益率和超额主营业务利润率都显著为正，说明其经营现金流绩效得到显著改善，经营效率有所提高；

The results show that the abnormal return to total assets and the abnormal ratio of profits become significantly positive following the mergers , which indicate that the cash flow performance and management efficiency have been improved .

这三个指标分别是：总资产收益率代表盈利能力，主营业务收入增长率代表上市公司的成长性和资产负债率代表偿债能力。

These three indicators are : rate of return on behalf of the total assets of profitability , growth rate of main business income on behalf of listed companies and the growth rate of assets and liabilities on behalf of solvency .

通过分析企业在竞争优势期过后总净资产收益率和盈余水平的变化过程，建立了新的股票估值模型。

A new stock evaluation model is introduced based on the analysis of the changing process of the total returns on equity and balance levels of the companies after the period of their competitive superiority .

在计算分析部分本文以钢铁行业上市公司作为样本，以借款费用、总资产和净资产收益率的增长水平作为指标建立回归模型。

In the calculation part , the paper has chosen iron and steel listed companies as a sample and the growth of borrowing costs , the total assets and return on equity as indicators to build the regression model .

并在此基础上构建了总资产对超额股票收益率滞后影响的模型，研究证实了滞后三期的总资产增长率对超额股票收益率有显著负向作用的假设。

Based on this and we has constructed model to exam the lagged effect on the total asset growth to the excess stock returns ratio . The research confirmed the supposition that the total assets rate Lagged three years has a remarkable relation to the stock returns ratio .

但是总资产周转率、总资产收益率以及公司规模对资本成本的影响与预期相反，其中总资产周转率和总资产收益率没有通过显著性检验，而规模却通过了显著性检验。

But total asset turnover , total return on assets and company of the influence of the scale capital costs by contraries , including total asset turnover and total asset yield no through significant tests , and scale but passed significant test .

流动负债／总资产比率对营业利润／总资产和总资产收益率有显著负的影响；

Current liability / total assets has remarkable negative influence on the operating profit / total assets and return on total assets ;