nroa meaning in Chinese
净资产收益率
Examples
- On the basis of drawing lessons from the existing research results both at home and abroad , this paper observes the change law of the two financial indexes of nroa and croa from 1997 to 2001 , studies the relations between the locations of listed companies and the m & a performance , between the structure of equity of listed companies and the m & a performance , between the industry nature of the listed companies and the m & a performance , between the type of m & a and the m & a performance , and then draws several conclusions that m & a performance is unsatisfactory on the whole , m & a performance of listed companies in eastern china is superior to that of the counterpart in middle or western china , m & a performance of listed companies that the country or the other corporations hold the most share of the listed companies is unsatisfactory on the whole , the growing or mature listed companies can achieve best m & a performance when they implement the m & a horizontally while the listed companies in declining phase may perform the conglomerate m & a the best
在借鉴国内外已有的研究成果的基础上，本文考察了并购上市公司从1997年到2001年五年时间内净资产收益率和主营利润率两项财务指标的变化规律，研究了并购公司所在的区域与并购绩效、并购公司的股权结构与并购绩效、并购公司的产业性质与并购绩效、并购类型与并购绩效等方面的关系，得出了若干结论： 1 、并购绩效从总体上来说是不理想的； 2 、东部上市公司的并购绩效要优于中部和西部上市公司的并购绩效； 3 、国家股或法人股是第一大股东的上市公司的并购绩效不理想； 4 、处于成长性产业和成熟性产业的上市公司发生横向并购绩效最好，处于衰退性产业的上市公司发生混合并购绩效最好。