Value-Relevance of Changes in Financial Leverage For Explaining Operating Performance
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. The purpose of this study is to indicate whether changes in financial lever...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2011-04-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_20_362a1d42e7443d00b0be0899bcb4004e.pdf |