The purpose of this paper is examining the impact of financial leverage as a mediation variable on the relationship between ownership concentration and financial corporate performance. To test the hypotheses, multiple regression analysis is used. The statistical population of this research is all listed companies in Tehran Stock Exchange. However, data were available only for 60 companies durin...

The purpose of the research is to analyze influence sales growth, operating leverage, and asset tangibility capital structur. method used in this study purposive sampling. population mining sector companies listed on Stock Exchange as many 47 companies. number samples studied was much 132 samples. collection data secondary came from 33 financial statements company period 2017-2020. Analysis use...

Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...

Large heterogeneity has prevented current capital structure research from explaining variations in firms’ capital structures to a satisfactory degree. We find that firms generally fall into two categories based on their capital structure policies. One category consists of larger firms that tend to pay dividends, and includes almost all zero-leverage firms in the sample. These firms tend to resp...

The sampling strategies in many randomized matrix algorithms are, either explicitly or implicitly, controlled by statistical quantities called leverage scores. We present four bounds for the sensitivity of leverage scores as well as an upper bound for the principal angles between two matrices. These bounds are expressed by considering two real m×n matrices of full column rank, A and B. Our boun...

Under the background that international economy is in great recession and new development pattern of domestic double circulation has gradually become a consensus macro-economy normal, this paper investigates 31 provinces cities' policies residents' leverage ratio recent ten years, analyzes direction extent industrial policy, fiscal policy monetary on by using stata, matlab other software. The q...

The basic components of the risk/return model applicable to insurance consist of underwriting return, investment return and leverage. A pricing approach is presented to deal with underwriting and investment risk, guided by basic risk/return principles, which addresses the policyholder and shareholder perspectives in a consistent manner. A methodology to determine leverage is also presented, but...