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Keywords: growth
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (4): 799–828.
Published: 01 December 2015
.... Averaged over firms and years, the two sets of firms have similar profitability, about 11 percent annually. Decomposing ROIC into free cash flow yield and invested capital growth, we show that the same ROIC has very different compositions: while the Chinese firms have high growth and negative free cash...
