Finally, it carried out static analysis, comparative static analysis and dynamic analysis on the key factors such as asset liability ratio, fluctuation ratio, and etc.
最后，对资产负债比、波动率等重要因子相继进行静态、比较静态以及动态分析并给出了相应的结论。
The study found that some indicators such as Asset-liability ratio, Earnings per share and inventory turnover rate have a greater impact on financial embezzlemen.
经研究发现，资产负债率、每股收益和存货周转率等变量显著性水平较高，对财务舞弊的影响较大。
Return to result reveals that asset-liability ratio, flow asset-liability ratio and long-term asset-liability ratio present, show relevant relations with return on net assets.
回归结果显示，资产负债率、流动资产负债率和长期资产负债率都与净资产收益率呈负相关关系；
Return to result reveals that asset-liability ratio, flow asset-liability ratio and long-term asset-liability ratio present, show relevant relations with return on net assets.
回归结果显示，资产负债率、流动资产负债率和长期资产负债率都与净资产收益率呈负相关关系；
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