Analisis Pengaruh Company Size, Return on Assets, Financial Leverage, dan Operating Leverage terhadap Income Smoothing Practices pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia [PDF]
Binus Business Review, 2012 The primary objectives of this research is to learn the amounts of industrial company using income smoothing practices and effecting among company size, return on assets, financial leverage, and operating leverage with income smoothing practices neither ...
Auditya Williyarto Pradana +1 more
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Predicting Operating Income via a Generalized Operating-Leverage Model
International Journal of Financial StudiesWe propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A.
Sherwood Lane Lambert +2 more
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Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings
, 2023 Purpose: The purpose of this paper is to investigate the relationship between CEOs' inside debt holdings (pension benefits and deferred compensation) and the operating leverage of the firms they manage, with the aim to examine whether CEO incentives play
Bhabra, GS, Hossain, AT
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Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
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Journal of Economic and Financial Sciences, 2018 The financial leverage-operating leverage trade-off hypothesis states that as financial leverage increases, management of firms will seek to reduce the exposure to operating leverage in an attempt to balance the overall risk profile of a firm.
Matabane T. Mohohlo, Johan H. Hall
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USAGE OF THE OPERATIONAL ANALYSIS IN FINANCIALS’ MANAGEMENT OF THE CARRIER
Вестник СибАДИ, 2018 Introduction. First of all, the professional management of the financial and economic activities of the organization assumes the usage of analytical tools that makes it possible to come up with a comprehensive approach to the problem of determining the ...
L. V. Eihler
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Substitution Financial and Operating Leverage and Its Distress and Performance Effects [PDF]
Iranian Journal of FinanceThe main goal of managing for-profit companies is to maximize shareholders' wealth, and to achieve it, management needs to make decisions regarding the sources and uses of capital.
Saeed Fathi +2 more
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Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance [PDF]
مجله دانش حسابداری, 2011 The operating performance of a firm is not directly observable. The earlier researches have shown that criteria such as accounting earnings and cash flows are representatives of unobservable aspects of operating performance.
Ahmad Khodami Pour, Azadeh Esmaeili
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Analysis of Financial Distress with Profitability as Moderation Variable
Jurnal Akuntansi, 2021 The purpose of this research is to know and analyze the performance of profitability to measure its ability to strengthen or weaken about impact liquidity, leverage, and also operating capacity for financial distress.
Wiwi Idawati, Aditya Kusuma Wardhana
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A study of the impacts of leverage on labor and capital productivity: A case study of companies listed in Tehran Stock Market [PDF]
Management Science Letters, 2013 Productivity is a primary objective of increasing competition in modern economy and any increase in productivity level helps development of organization in the competitive market.
Peyman Akbari, Ehsan Mohammadi
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