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Keywords: Return on equity (ROE)
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Journal Articles
Competitiveness Review (2023) 33 (1): 203–221.
Published: 10 June 2022
... by return on assets (ROA), return on equity (ROE) and Tobin's Q. ROA is one of the most famous accounting-based variables, representing the company's profitability relative to its assets. However, accounting-based variables are often influenced by earning management decisions. Thus, we decide to integrate...

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