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Financial accounting return on investment and financial leverage
Journal of Accounting Education, 2002Abstract This note presents a method for teaching the concept of financial leverage and its relationship to accounting rates of return. Typically, financial leverage is only briefly mentioned in introductory accounting textbooks, and it is rarely related explicitly to rates of return on total assets and on common stockholders' equity. Yet the concept
Gary A. Luoma, Earl A. Spiller Jr.
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Profits, Financial Leverage and Corporate Governance
SSRN Electronic Journal, 2011PurposeThe purpose of this paper is to identify the impact of governance structures in defining the relationship between profits and leverage.Design/methodology/approachThe paper uses the standard design used by Fama and French (2002) and employs it under different governance structures.
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Corporate governance quality and financial leverage: Evidence from China
International Review of Financial Analysis, 2021Mengling Zhou, Zhongfei Chen
exaly
Financial literacy, financial development, and leverage of small firms
International Review of Financial Analysis, 2023Mohamed Goaied
exaly
Impact of financial leverage on sustainable growth, market performance, and profitability
Economic Change and Restructuring, 2021Muhammad Akhtar +2 more
exaly

