... the relationship between farm size and returns and investigates whether farm size is related to risk. Two measures of farm returns are used: excess return on equity and risk-adjusted return on equity. Value of farm production and total farm acres are used as measures of farm size. Findings Findings suggest...

..., boards of directors and lenders. Design/methodology/approach This research used the geometric mean of the real rate of return on equity to identify financially stressed agricultural cooperatives. The real rate of return on equity allows the allocation of total financial stress among the return...

... DuPont profitability analysis E‐learning Return on assets Return on equity The DuPont Profitability Analysis Model: An Application and Evaluation of an E-Learning Tool Jon Melvin, Michael Boehlje, Craig Dobbins, and Allan Gray Abstract Successful farm business managers must understand...