Publicação
Indicators and ratios that determine the return on equity
| Resumo: | Concerning the business management, achieving profitability is considered one of the most important business objectives to be considered, allowing the survival of businesses and fostering their growth. Thus, it is fundamental to analyze the company performance regarding the return on equity. In this study, using a sample based on companies listed on the stock markets (components of the Euronext 100 index) and using the Ordinary Least Squares Method, we identified the most relevant financial indicators and ratios that have greater explanatory power on the return on equity. Our findings show that the return on assets, the return on sales and the net income to common stocks are the variables that seem to have the greater explanatory power in determining the return on equity. |
|---|---|
| Autores principais: | Lopes, José Carlos |
| Outros Autores: | Nunes, Alcina; Garnacho, Ariana Daniela do Canto |
| Assunto: | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| Ano: | 2014 |
| País: | Portugal |
| Tipo de documento: | documento de conferência |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| _version_ | 1867173098986405888 |
|---|---|
| author | Lopes, José Carlos |
| author2 | Nunes, Alcina Garnacho, Ariana Daniela do Canto |
| author2_role | author author |
| author_facet | Lopes, José Carlos Nunes, Alcina Garnacho, Ariana Daniela do Canto |
| author_role | author |
| contributor_name_str_mv | Biblioteca Digital do IPB |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Lopes, José Carlos\",\"Person.identifier.orcid\":\"0000-0002-0516-0076\"},{\"Person.name\":\"Nunes, Alcina\",\"Person.identifier.orcid\":\"0000-0003-4056-9747\"},{\"Person.name\":\"Garnacho, Ariana Daniela do Canto\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Biblioteca Digital do IPB |
| datacite.creators.creator.creatorName.fl_str_mv | Lopes, José Carlos Nunes, Alcina Garnacho, Ariana Daniela do Canto |
| datacite.date.Accepted.fl_str_mv | 2014-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2018-04-10T13:30:39Z |
| datacite.date.embargoed.fl_str_mv | 2018-04-10T13:30:39Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| datacite.titles.title.fl_str_mv | Indicators and ratios that determine the return on equity Indicadores e rácios que determinam a rentabilidade dos capitais próprios |
| dc.contributor.none.fl_str_mv | Biblioteca Digital do IPB |
| dc.creator.none.fl_str_mv | Lopes, José Carlos Nunes, Alcina Garnacho, Ariana Daniela do Canto |
| dc.date.Accepted.fl_str_mv | 2014-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2018-04-10T13:30:39Z |
| dc.date.embargoed.fl_str_mv | 2018-04-10T13:30:39Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10198/16932 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Instituto Politécnico de Leiria |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| dc.title.fl_str_mv | Indicators and ratios that determine the return on equity Indicadores e rácios que determinam a rentabilidade dos capitais próprios |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_c94f |
| description | Concerning the business management, achieving profitability is considered one of the most important business objectives to be considered, allowing the survival of businesses and fostering their growth. Thus, it is fundamental to analyze the company performance regarding the return on equity. In this study, using a sample based on companies listed on the stock markets (components of the Euronext 100 index) and using the Ordinary Least Squares Method, we identified the most relevant financial indicators and ratios that have greater explanatory power on the return on equity. Our findings show that the return on assets, the return on sales and the net income to common stocks are the variables that seem to have the greater explanatory power in determining the return on equity. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | conferenceObject |
| fulltext.url.fl_str_mv | https://bibliotecadigital.ipb.pt/bitstreams/9c741c51-70f0-4a1a-a4d5-d54ee6a47210/download |
| id | ipb_b3f9f32ae8dda315ca77cdd09e4b0df7 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10198/16932 |
| instacron_str | ipb |
| institution | Instituto Politécnico de Bragança |
| instname_str | Instituto Politécnico de Bragança |
| language | eng |
| network_acronym_str | ipb |
| network_name_str | Biblioteca Digital do IPB |
| oai_identifier_str | oai:bibliotecadigital.ipb.pt:10198/16932 |
| organization_str_mv | urn:organizationAcronym:ipb |
| person_str_mv | Lopes, José Carlos Lopes, José Carlos https://www.ciencia-id.pt/0C1C-FDFE-8A61 0C1C-FDFE-8A61 http://orcid.org/0000-0002-0516-0076 0000-0002-0516-0076 Nunes, Alcina Nunes, Alcina https://www.ciencia-id.pt/1111-680F-0CAF 1111-680F-0CAF http://orcid.org/0000-0003-4056-9747 0000-0003-4056-9747 Garnacho, Ariana Daniela do Canto |
| publishDate | 2014 |
| publisher.none.fl_str_mv | Instituto Politécnico de Leiria |
| reponame_str | Biblioteca Digital do IPB |
| repository_id_str | urn:repositoryAcronym:ipb |
| service_str_mv | urn:repositoryAcronym:ipb |
| spelling | engInstituto Politécnico de Leiriapt_PTConcerning the business management, achieving profitability is considered one of the most important business objectives to be considered, allowing the survival of businesses and fostering their growth. Thus, it is fundamental to analyze the company performance regarding the return on equity. In this study, using a sample based on companies listed on the stock markets (components of the Euronext 100 index) and using the Ordinary Least Squares Method, we identified the most relevant financial indicators and ratios that have greater explanatory power on the return on equity. Our findings show that the return on assets, the return on sales and the net income to common stocks are the variables that seem to have the greater explanatory power in determining the return on equity.application/pdfpt_PTIndicators and ratios that determine the return on equityAlternativeTitlept_PTIndicadores e rácios que determinam a rentabilidade dos capitais própriosPersonalLopes, José CarlosDSpacehttp://dspace.org/items/6f060c38-c86f-4cea-a408-10cd067bc0daDSpacehttp://dspace.org/items/6f060c38-c86f-4cea-a408-10cd067bc0daLopesJosé CarlosCiência IDhttps://www.ciencia-id.pt0C1C-FDFE-8A61ORCIDhttp://orcid.org0000-0002-0516-0076PersonalNunes, AlcinaDSpacehttp://dspace.org/items/f96c3560-c1d3-432c-aa84-49982ea86106DSpacehttp://dspace.org/items/f96c3560-c1d3-432c-aa84-49982ea86106NunesAlcinaCiência IDhttps://www.ciencia-id.pt1111-680F-0CAFORCIDhttp://orcid.org0000-0003-4056-9747Researcher IDhttps://www.researcherid.comM-8259-2013Scopus Author IDhttps://www.scopus.com55907654000Garnacho, Ariana Daniela do CantoHostingInstitutionOrganizationalBiblioteca Digital do IPBe-mailmailto:dspace@ipb.ptdspace@ipb.ptISBNIsPartOf978-972-8793-66-12018-04-10T13:30:39Z20142014-01-01T00:00:00ZHandlehttp://hdl.handle.net/10198/16932http://purl.org/coar/access_right/c_abf2open accessReturn on equityIndex euronext 100Financial ratiosFinancial Indicators1387726 bytesother research producthttp://purl.org/coar/resource_type/c_c94fconference object2014http://creativecommons.org/licenses/by/4.0/http://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://bibliotecadigital.ipb.pt/bitstreams/9c741c51-70f0-4a1a-a4d5-d54ee6a47210/downloadXXIV Jornadas Luso-Espanholas de Gestão CientíficaLeiria |
| spellingShingle | Indicators and ratios that determine the return on equity Lopes, José Carlos Return on equity Index euronext 100 Financial ratios Financial Indicators |
| status | SINGLETON |
| subject.fl_str_mv | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| title | Indicators and ratios that determine the return on equity |
| title_full | Indicators and ratios that determine the return on equity |
| title_fullStr | Indicators and ratios that determine the return on equity |
| title_full_unstemmed | Indicators and ratios that determine the return on equity |
| title_short | Indicators and ratios that determine the return on equity |
| title_sort | Indicators and ratios that determine the return on equity |
| topic | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| topic_facet | Return on equity Index euronext 100 Financial ratios Financial Indicators |
| url | http://hdl.handle.net/10198/16932 |
| visible | 1 |