ROIC・RNOAの算出に必要な資産情報に関する考察 [PDF]
ROIC・RNOAの算出に必要な資産情報に関する考察[要旨] ROICやRNOAの算出方法について完全に合意が得られているとは言い難い状況にある。この原因の一つは，算出方法の根拠が十分に理解されていないことにあると考えられる。本稿では，その算出に必要な貸借対照表情報，特に，正味営業資産について概念的な整理を行うことで，ROICやRNOAの算出に一定の指針を与えることを目指す。考察の焦点は，正味営業資産を構成する正味運転資本と固定資産である。 [Abstract] It is difficult to claim full consensus on the calculation methods for ROIC and RNOA.
安酸, 建二
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Duchenne Muscular Dystrophy in the Republic of North Ossetia-Alania: Epidemiological Study, Diagnostic Issues, and Treatment Prospects. [PDF]
Genes (Basel)Background/Objectives: The article presents data on Duchenne muscular dystrophy (DMD) in the Republic of North Ossetia-Alania (RNOA), describing the population characteristics of the disease among children in RNOA (2006–2023).
Zinchenko R +15 more
europepmc +2 more sources
Using industry -adjusted DuPont analysis to predict future profitability and returns.
, 2003 Industry peer groups serve as both a theoretical and an intuitive benchmark in financial statement analysis. However, the practice of industry-adjusting financial ratios is sparse in existing financial statement analysis research. This paper investigates
Soliman, Mark Talaat
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Operating performance during the COVID-19 pandemic: Is there a business group advantage?☆ [PDF]
Pacific-Basin Finance Journal, 2023 In this paper, we study whether firms belonging to business groups (BG) have superior operating performance relative to stand-alone firms during the ongoing COVID-19 (COVID) pandemic.
Banerjee P, Dhole S, Mishra S.
europepmc +1 more source
PERAMALAN PERUBAHAN PROFITABILITAS PERUSAHAAN MENGGUNAKAN PERUBAHAN ASSET TURNOVER DAN PROFIT MARGIN
, 2023 Financial analysis is an important component of a business because it enables forecasting of future performances. Return on net operating assets (RNOA) is commonly used measurement to forecast changes in company profitability.
Suryani, Ani Wilujeng +1 more
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Analisis Perbandingan Kinerja Keuangan Bank Syariah Dan Bank Konvensional: Perspektif Kontribusi Aktiva Bersih Operasi [PDF]
, 2022 This research is used to measure the comparison of financial performance of Islamic banks and conventional banks in general and specifically. The objects used in this research are all Islamic Banks (BI) and Conventional Banks (BC) in Indonesia for the ...
Yuliana, Rita, Fitriyah, Lailatul
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Imbal Hasil Atas Modal: Analisis Profitabilitas pada Bank Rakyat Indonesia [PDF]
, 2023 Penelitian ini bertujuan untuk mengetahui imbal hasil atas modal dan analisis profitabilitas PT Bank BRI dengan menganalisis ROIC, RNOA, NOPAT, NOA, ROCE, disagregasi margin laba dan desagregasi perputaran aset.
Syachbrani, Warka
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Genetic Landscape and Clinical Features of Hyperphenylalaninemia in North Ossetia-Alania: High Frequency of P281L and P211T Genetic Variants in the PAH Gene. [PDF]
Int J Mol SciThis study, conducted in the Republic of North Ossetia-Alania (RNOA), aimed to explore the genetic landscape of hyperphenylalaninemia (HPA) and phenylketonuria (PKU) in the Ossetian population using data from newborn screening (NBS).
Tebieva IS +10 more
europepmc +2 more sources
Investigating the relationship between the average asset age of recognized companies in Tehran Stock exchange with their performance and evaluating the rationality of market reaction against bubble of indicator of function [PDF]
, 2016 Investors usually use the return ratios to make decision about the stock marketing. Under historical cost accounting, as the numerator of return ratios is measured based on the current values and the denominator of return ratios is measured based on the ...
Talebi, Mohammad +1 more
core +3 more sources
Investigating the relationship between the average asset age of recognized companies in Tehran Stock exchange with their performance and evaluating the rationality of market reaction against bubble of indicator of function [PDF]
, 2013 Investors usually use the return ratios to make decision about the stock marketing. Under historical cost accounting, as the numerator of return ratios is measured based on the current values and the denominator of return ratios is measured based on the ...
Talebi, Mohammad +1 more
core +1 more source