净资产收益率指标在获利预测分析中的缺陷及改造被引量：4

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摘要本文就净资产收益率存在的缺陷用时间序列模型进行分析，说明将其中的净利润分解成不同模式的，该指标的获利预测能力会更强，对投资者有更强指导意义。

作者王俞章道云

机构地区西华大学管理学院

出处《会计之友》北大核心 2006年第08Z期24-24,共1页 Friends of Accounting

关键词净资产收益率预测分析缺陷获利改造时间序列模型预测能力净利润投资者

同被引文献35

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2汤光华,唐伟.盈余分解对提高盈余预测能力的作用研究[J].现代管理科学,2007(9):46-47. 被引量：5
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会计之友

2006年第08Z期

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