ＳＥＭダイアグラムを用いた財務比較三共生興の事例研究

Abstract

"ROE is widely used as financial analysis techniques. In case of downsizing companies such as Sankyo Seiko, the conventional financial analysis technique often gives misleading results, because lower sales results should give a negative impression to investors. On the other hand, factor analysis can assist a clear view on the correlation between factors, and finally arrow diagrams with degrees of fitness often visualize financial positions by using SEM."