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Keywords: Chinese firms
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Journal Articles
Accounting Horizons (2015) 29 (4): 799–828.
Published: 01 December 2015
...Jing Liu; James A. Ohlson; Weining Zhang SYNOPSIS We empirically examine the profitability of leading Chinese firms, benchmarked against comparable U.S. firms, for the period 2005–2013. Return on invested capital (ROIC), which excludes leverage effects on performance, provides the primary metric...