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Title
  • ja ROEとその他有価証券評価差額金：小売業を例として
Alternative
  • en ROE and “Other Securities Valuation Difference”
Creator
    • ja 岡田, 裕正
Subject
  • Other en Corporate Governance Code
  • Other en Retail Companies in Japan
  • Other en ROE
  • Other en Return on Sales
  • Other en Total Assets Turnover
  • Other en Leverage
  • Other en Other Securities Valuation Difference
  • Other en Allowable Risk Ratio
  • Other en Valuation/Translation Difference Multiplier
Description
  • Abstract en The purposes of this paper are to show the trend of ROE in Japanese retail companies and to show relationship between ROE and “other securities valuation difference”. To pursue the purposes, this paper selects listed retail companies and uses the individual and the consolidated financial statements based on the J-GAAP from FY 2010 to FY 2020 of which closing date are last day of February or March continuously. This paper uses the financial data in the financial digest data published by Toyo Keizai Inc. mainly, but the digest data does not include the amount of other securities valuation difference, so this paper uses the amounts shown in the eol. As a result, this paper finds that there is a correlation between ROE and return on sales, but correlation is not found between ROE and other securities valuation difference. However, this paper does not exclude the retail companies that have recorded high ROE temporarily and/or small amount of other securities valuation differences. Those are the remaining issues for future research.
  • Other ja 赤石孝次教授定年退職記念号
  • Other en In Honour of Prof. Takatsugu Akaishi
  • Other ja 経営と経済, 103(1-3), pp.205-224; 2023
Publisher ja 長崎大学経済学会
Date
    Issued2023-12-25
Language
  • jpn
Resource Type departmental bulletin paper
Version Type VoR
Identifier HDL http://hdl.handle.net/10069/0002000511 , URI https://nagasaki-u.repo.nii.ac.jp/records/2000511
Journal
    • NCID AN00069150
    • ISSN 02869101
      • ja 経営と経済 en Journal of Business and Economics
      • Volume Number103 Issue Number1-3 Page Start205 Page End224
File
Oaidate 2024-01-18