If you could provide more details or specify the industry or context in which "ROE-165" is used, I would be more than happy to try and help further. For example, is it related to:
ROE equals the fraction with numerator Net Profit after taxes minus preference dividend and denominator Shareholders prime Fund/Equity end-fraction ROE-165
as a scholarly citation, it typically refers to Anne Roe's influential 1953 study, The Making of a Scientist If you could provide more details or specify