还有今年前两个季度，企业总资产回报率应不低于所在行业的平均水平。驰。
And the total ratio of return on assets should not be lower than the average, for that particular industry, for the first two quarters of the year.
平均总资产回报率和加权平均权益回报率分别为1.32%和22.79%，处于全球银行业领先水平；
Return on average total assets and return on weighted average equity on par with the international standard, were at 1.32% and 22.79% respectively.
总资产回报率是一个不错的衡量公司盈利水平的指标，而通过做假账连续三年达到这个目标还是有些难度的。
ROA is a good measure for the economic profitability of a firm and it is difficult to cook their book for three consecutive years.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
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