盈利企业把利润存放在银行，而银行却又把这些储蓄贷给了盈利能力差的企业。
Profitable firms deposit their saving in banks, which then lend it to less profitable ones.
但近年来我国啤酒业的吨酒利润却大幅下降，呈现出行业整体盈利能力差的现状。
But the profit of beer per ton fell sharply and the whole profitability was poor in beer industry since this year.
研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。
This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.
研究还发现资产规模小的公司和盈利能力差的公司更可能从事盈余管理。
This article also shows companies with bigger size and higher ROE are associated with less discretional accruals.
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