Concepedia

Return On Equity Decomposition

Return On Equity Decomposition is a financial analysis framework that belongs to the class of performance evaluation methods, specifically distinguishing itself by breaking down return on equity into constituent drivers—typically profit margin, asset turnover, and financial leverage—to systematically assess the sources of a firm's profitability and efficiency.

41

Publications

1.8K

Citations

79

Authors

42

Institutions

Publications per year

2017–2026

16

Parents

Publications

41

Separating Winners from Losers among LowBook-to-Market Stocks using Financial Statement Analysis

Partha S. Mohanram · Review of Accounting Studies · 2005 · 348 citations · Full text

, , +13

Decision Frequency and Synchronization Across Agents: Implications for Aggregate Consumption and Equity Return

Anthony W. Lynch · The Journal of Finance · 1996 · 141 citations · Full text

, , +17

Analisis Perkembangan Return On Assets (ROA) dan Return On Equity (ROE) untuk Mengukur Kinerja Keuangan

Rendi Wijaya · Jurnal Ilmu Manajemen · 2019 · 104 citations · Full text

, , +15

Return on equity: A popular, but flawed measure of corporate financial performance

J. H.V.H. De Wet, Elda du Toit · South African Journal of Business Management · 2007 · 98 citations · Full text

, , +11

Long-term returns from equity carveouts1I have benefited from comments of seminar participants at the Case Western Reserve University, the University of Iowa, the University of Oklahoma, the Eighth Annual Conference on Financial Economics and Accounting at the State University of New York, Buffalo, and the Financial Management Association. I wish to thank Jeffrey Allen, Tom George, Inmoo Lee, Tim Loughran, Harry Paarsch, William Schwert (the editor), Ajai Singh, and Mike Stutzer for useful comments. I also wish to thank Yao-Min Chiang and Sterling Yan for valuable assistance with the data collection, and Eugene Fama for sharing the data used in developing the Fama–French three factor model. I am especially obliged to Brad Barber (the referee) for many comments that improved this paper substantially.1

Anand M. Vijh · Journal of Financial Economics · 1999 · 97 citations

, , +11

1–5 of 41

Authors

79

  1. YX
    Yuhai Xuan

    University of California, Irvine, United States

    2 publications · 70 citations

    2

    h-index

  2. ED
    Elda du Toit

    University of Pretoria, South Africa

    2 publications · 125 citations

    2

    h-index

  3. MB
    Malcolm Baker

    National Bureau of Economic Research, United States

    2 publications · 70 citations

    2

    h-index

  4. AW
    Anthony W. Lynch

    New York University, United States

    2 publications · 168 citations

    2

    h-index

  5. AM
    Anand M. Vijh

    University of Iowa, United States

    1 publications · 97 citations

    1

    h-index

1–5 of 79

Institutions

42

  1. Universitas Muhammadiyah Sumatera Utara

    Medan, Indonesia

    2 h-index

    3 publications

    38 citations

  2. University of Illinois Chicago

    Chicago, United States

    2 h-index

    2 publications

    168 citations

  3. Miyagi University

    Sendai, Japan

    2 h-index

    2 publications

    168 citations

  4. University of Pretoria

    Pretoria, South Africa

    2 h-index

    4 publications

    250 citations

  5. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    2 publications

    70 citations

  6. University of Notre Dame

    Notre Dame, United States

    2 h-index

    2 publications

    62 citations

  7. University of Parma

    Parma, Italy

    1 h-index

    2 publications

    28 citations

  8. INSEAD

    Fontainebleau, France

    1 h-index

    1 publications

    48 citations

1–8 of 42

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 112 citations

    4

    h-index

  2. Review of Accounting Studies

    2 publications · 386 citations

    2

    h-index

  3. The Journal of Finance

    2 publications · 168 citations

    2

    h-index

  4. Journal of Financial Economics

    2 publications · 141 citations

    2

    h-index

  5. DOAJ (DOAJ: Directory of Open Access Journals)

    Repository · 2 publications · 99 citations

    2

    h-index

1–5