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Contraction flexibility, operating leverage, and financial leverage

Journal of Management Science and Engineering, 2020
This study investigates the impacts of contraction flexibility and operating leverage on financial leverage from the perspective of the agency conflict between shareholders and debtholders.
Zhun Li, Qiang Li, Yong Zeng
doaj   +4 more sources

Factors affecting leverage during a financial crisis: Evidence from Turkey

Borsa Istanbul Review, 2019
The purpose of this study is to investigate the determinants of capital structure over time and the level of leverage before, during and after a financial crisis. Using a sample of publicly traded Turkish firms for the period of 1989–2012, we hypothesize
Johnny Jermias, Fatih Yigit
doaj   +3 more sources

The Impact of Financial Leverage on the Variance of Stock Returns

International Journal of Financial Studies, 2019
This paper investigates the direct theoretical relationship between the variance of stock returns (σ2E) and financial leverage (L) considering both corporate and personal taxes. Using a dataset of U.S.
David Yechiam Aharon, Yossi Yagil
doaj   +3 more sources

The Effect of Economic Uncertainty and Investment Increase on the Financial Leverage Adjustment Speed [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī, 2023
One of the goals of firms is to optimize their capital structure. Due to transaction costs, the actual capital structure is always deviated from the optimal and cannot be immediately adjusted.
Naser Izadinia, Hasan FattahiNafchi
doaj   +1 more source

Financial Ratio Analysis in Predicting Financial Distress at Tourism Companies, Restaurants, and Hotels Listed on the Indonesia Stock Exchange (IDX) 2021

Jurnal Ilmu Keuangan dan Perbankan, 2023
This study aims to determine and analyze liquidity, profitability, leverage, and operational cash flow on financial distress in tourism companies, restaurants, and hotels listed on the Indonesia Stock Exchange in 2021.
Agus Sukarno*, Aryono Yacobus, Agung Satmoko   +2 more
doaj   +1 more source

Crisis Analysis and Prevention and Control of Financial Leverage Imbalance in Shareholder Equity Pledge Based on the DANP Model

Discrete Dynamics in Nature and Society, 2022
ResearchBackground. The process of economic globalization is accelerating, and the financial risks that listed companies need to face are more complicated. Research Purpose.
Fang Fang
doaj   +1 more source

Nexus between Financial Leverage and Board Independence of Public-Listed Firms: Is There Any Stylised Fact?

Journal of Indonesian Economy and Business, 2023
Introduction/Main Objectives: This paper examines the relationship between financial leverage and board independence for firms listed on the Malaysian stock exchange.
Wai-Cheng Kok, Wee-Yeap Lau, Tien-Ming Yip   +2 more
doaj   +1 more source

Employee representation and financial leverage [PDF]

Journal of Financial Economics, 2014
Abstract We analyze how direct employee voice affects financial leverage. German law mandates that firms’ supervisory boards consist of an equal number of employees’ and owners’ representatives. This requirement, however, applies only to firms with more than two thousand domestic employees.
Lin, C, Xuan, Y, Schmid, T
openaire   +3 more sources

Financial Leverage Levels and Firms’ Real Earnings Management [PDF]

پژوهش‌های تجربی حسابداری, 2016
This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013 ...
farzin rezaei, omid saber fard
doaj   +1 more source

Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

Jurnal Akuntansi, 2023
This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari   +2 more
doaj   +1 more source