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Revista Universo Contabil, ISSN 1809-3337, 07/2018, Volume 14, Issue 3, p. 135
Modelos para analisar o retorno de ativos vêm sendo estudados ao longo dos anos. Um modelo recentemente desenvolvido foi o de cinco fatores proposto por Fama e... 
CAPM | Return on assets | Valuation methods
Journal Article
Revista Ibero - Americana de Estratégia, 04/2018, Volume 17, Issue 2, p. 108
The present work to analyze the relationship between earning quality versus performance of Brazilian companies listed in Brazil, Bolsa, Balcão (B3). The... 
Financial performance | Return on assets | Earnings
Journal Article
International Journal of Management Economics & Business, ISSN 2147-9208, 01/2019, Volume 15, Issue 1, pp. 30 - 45
Çalışmanın amacı politik ve finansal riskin, imalat sektörünün aktif karlılığı üzerindeki etkisini araştırmaktır. Bu amaç doğrultusunda 1997-2015 dönemine ait... 
Studies | Political risk | Manufacturing | Return on assets | Impact analysis
Journal Article
Enfoque, ISSN 1517-9087, 05/2018, Volume 37, Issue 2, p. 51
Este trabalho investiga a relação entre os incentivos financeiros pagos a funcionários e a rentabilidade de bancos no Brasil. O modelo em estudo utiliza como... 
Profit sharing plans | Profitability | Banks | Return on assets | Monetary incentives
Journal Article
Revista de Economia Mundial (Magazine of World Economy (ies), ISSN 1576-0162, 09/2016, Volume 44, Issue 44, p. 173
En este artículo se analiza el comportamiento de la inversión directa estadounidense en el Sur de Europa (1966-2014), atendiendo a variables institucionales... 
Aspectos sociales | Inversiones | Foreign investment | Return on assets
Journal Article
Revista Universo Contabil, ISSN 1809-3337, 04/2017, Volume 13, Issue 2, p. 166
O estudo objetiva identificar os fatores relacionados com o nível de disclosure das companhias brasileiras de capital aberto. A literatura disponível aponta... 
Profitability | Public companies | Globalization | Return on assets | Regression analysis | Disclosure
Journal Article
Brazilian Business Review, 01/2019, Volume 16, Issue 1, pp. 87 - 101
O presente artigo buscou analisar o legado e sua persistência ao longo do tempo, em termos de políticas de financiamento e performances operacional e... 
Studies | Financial performance | Venture capital | Initial public offerings | Corporate culture | Return on assets | Private equity
Journal Article
Revista de Gestão, Finanças e Contabilidade, 01/2017, Volume 7, Issue 1, p. 121
  Os ativos intangíveis compreendem um diferencial competitivo para as empresas, dado que o cenário de intensa competitividade exige mais do que recursos... 
Statistical analysis | Financial performance | Manycountries | Intangible assets | Competitive advantage | Return on assets
Journal Article
Revista Latinoamericana de administración, ISSN 1012-8255, 01/2011, Volume 47, pp. 126 - 139
ABSTRACT IN SPANISH: En este artículo se identifican los factores determinantes de la insolvencia empresarial para las empresas peruanas que se beneficiaron... 
Return on assets
Journal Article
Innovar, ISSN 0121-5051, 01/2018, Volume 28, Issue 69, p. 85
Corporate governance seems to have a positive effect on business performance as a tool to minimize agency problems. This paper studies the relationship between... 
Corporate governance | Financial performance | Stockholders | Return on assets | Family owned businesses | Generalized method of moments
Journal Article
Revista de Contabilidad, ISSN 1138-4891, 07/2015, Volume 18, Issue 2, p. 148
  The aim of this paper is to analyse whether the Board of Directors of Spanish listed companies influence their performance. Several hypotheses are put... 
Studies | Performance evaluation | Influence | Return on assets | Boards of directors
Journal Article
RIC, 01/2017, Volume 11, Issue 3, p. 24
O presente trabalho tem como objetivo verificar a aplicação do CPC 27 nas indústrias cerâmicas brasileiras. Por meio da pesquisa descritiva com abordagem... 
Depreciation | Porcelain | Accounting standards | Mathematical analysis | Fixed assets | International Financial Reporting Standards | Business law | Ceramics industry | Return on assets | Convergence
Journal Article
Estudios Gerenciales, ISSN 0123-5923, 10/2015, Volume 31, Issue 137, p. 411
  Efficient markets are those in which it is not possible to predict the returns on assets. However, the adaptive markets hypothesis (AMH) states that... 
Studies | Uncertainty | Efficiency | Securities markets | Return on assets
Journal Article
Yonetim ve Ekonomi, ISSN 1302-0064, 01/2018, Volume 25, Issue 3, p. 713
Firmaların bütün faaliyetlerini etkileyebilen çalışma sermayesi, önemi nedeniyle üzerinde sıklıkla çalışılan bir konudur. Literatürde yapılmış ve halen... 
Studies | Working capital | Data analysis | Manufacturing | Return on assets | Stock exchanges
Journal Article
Revista Ambiente Contabil, ISSN 2176-9036, 07/2014, Volume 6, Issue 2, pp. 152 - 169
  Este estudo tem o intuito de responder a seguinte questão de pesquisa: Qual a influência dos indicadores econômico-financeiros na avaliação dos ativos... 
Size of enterprise | Fair value | Return on assets | Disclosure | Assets | Biological assets
Journal Article
Gestão & Regionalidade (Online), ISSN 1808-5792, 01/2017, Volume 33, Issue 99
This study aimed to verify the influence of technological intensity in the relationship between the intangibility degree and economic-financial performance in... 
Return on equity | Financial performance | Technology | Statistical methods | Return on assets
Journal Article
Gestão & Regionalidade (Online), ISSN 1808-5792, 01/2017, Volume 33, Issue 99
Corporate social responsibility (CSR) has become of great importance for companies, a theme that has been a fruitful field for divergences in relation to what... 
Return on equity | Financial performance | Return on assets | Energy industry | Social responsibility
Journal Article
Revista de Gestão, Finanças e Contabilidade, 01/2017, Volume 7, Issue 1, p. 29
  O presente artigo tem por objetivo verificara relação das características do conselho de administração sobre o desempenho empresarial das empresas listadas... 
Performance evaluation | Return on equity | Corporate governance | Return on assets | Gender | Regression analysis | Boards of directors
Journal Article
Revista Brasileira de Finanças, ISSN 1679-0731, 04/2015, Volume 13, Issue 2, p. 200
  We investigate the possible determinants to delisting based on a sample of 119 companies that voluntarily delisted between 1999-2013. We find in the year... 
Studies | Closely held corporations | Stock market delistings | Return on assets
Journal Article
Finans Politik & Ekonomik Yorumlar, ISSN 1307-7112, 10/2016, Volume 53, Issue 620, p. 87
  The study investigates the relationship between the ownership structure and the financial performance of 18 companies operating in the BIST 30 Index between... 
Studies | Return on equity | Statistical analysis | Financial performance | Return on assets
Journal Article
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