Results 11 to 20 of about 57,431 (303)
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
doaj +3 more sources
Pengaruh Pengungkapan EGS, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis
Journal of Economic, Bussines and Accounting (COSTING)Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan ESG, financial leverage, operating leverage terhadap risiko sistematis. Penelitian ini menggunakan motode kuantitatif. Data yang digunakan berupa esg score dan laporan keuangan yang terdapat di Bursa Efek Indonesia.
Aisyah Maharani, Christina Dwi Astuti
core +5 more sources
Non-cancellable Operating Leases and Operating Leverage [PDF]
European Financial Management, 2015 This paper explores the link between a firm's non-cancellable operating lease commitments and stock returns. Firms with more operating lease commitments earn a significant premium over firms with fewer commitments, and this premium is countercyclical ...
Dogan, F. G.
openaire +2 more sources
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
core +1 more source
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
core +1 more source
COMPLEX BUSINESS SOLUTIONS ON RISK ASSESSMENT AND MANAGEMENT IN RETAIL
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 Retail companies are largely addicted to the risk of economic activity due to their industry specifics, which requires them to focus on a comprehensive study of the problem of risk.
V. A. Grosul +3 more
doaj +1 more source
Jurnal Dinamika Manajemen dan Bisnis, 2017 The purpose of this study was to analyze the influence of capital labour intensive, investment, managerial ownership, operating leverage, dividen and financial leverage on the firm value of Indonesia non financial sector companies, the influence of ...
Robi Nugraha
doaj +1 more source
JKBM (Jurnal Konsep Bisnis dan Manajemen), 2019 This study aims to analyze the influence of working capital turnover, operating leverage and financial leverage on profitability. The research object is thirteen retail sector companies listed on the Indonesia Stock Exchange (IDX) which are selected ...
Muhammad Fuad +2 more
doaj +1 more source
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
doaj +1 more source
Accounting Analysis Journal, 2020 This study intends to examine the effect of liquidity, leverage, and operating capacity ratio on financial distress risk with managerial ownership as moderator.
Hanum Larasati, Agus Wahyudin
doaj +1 more source