以往的研究大多探讨了盈余水平的高低及每股净资产的大小，或盈余变化的大小和方向与披露时滞的关系，没有考虑盈余质量问题。
However studies before had only discussed the relationship between the level of earnings, net asset per share, variation of earnings or direction and disclosure delay.
汇丰银行的净资产收益率在8%~11%之间徘徊，并未达到其设定的标准，但与摩根大通水平相当。
The group's return on equity hovers at 8-11%—poor by its standards but on a par with JPMorgan Chase.
她发现中国企业的整体净资产回报率实际上与欧美国家的水平旗鼓相当（见图）。
The average return on equity in China is similar to that in America and Europe (see chart, above).
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