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This paper critically reviews the definition of Return on Assets (ROA) in empirical corporate finance research, highlighting the common misuse of net income (PAT) instead of earnings before interest and taxes (EBIT) as the numerator. An analysis of 100 scholarly articles reveals that a significant portion employs the erroneous PAT-based definition, leading to measurement errors in profitability assessments. The authors aim to provide guidelines for accurately defining ROA to enhance the reliability of empir

Author

yousufbabakarkhil4424

Language

EN