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Journal articles on the topic 'Production and financial leverage'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Manuel, Timothy, and Eugene Pilotte. "PRODUCTION TECHNOLOGY, NONDEBT TAX SHIELDS, AND FINANCIAL LEVERAGE." Journal of Financial Research 15, no. 2 (1992): 167–80. http://dx.doi.org/10.1111/j.1475-6803.1992.tb00796.x.

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2

Aivazian, Varouj A., and Michael K. Berkowitz. "Ex Post Production Flexibility, Asset Specificity, and Financial Structure." Journal of Accounting, Auditing & Finance 13, no. 1 (1998): 1–20. http://dx.doi.org/10.1177/0148558x9801300101.

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This paper examines the interaction between the firm's production and financing decisions, focusing on the specificity of its assets and on the flexibility of its production technology. The paper shows that production flexibility increases potential tax shields from debt and lowers expected bankruptcy costs and that, when asset specificity is low, operating and financial leverage tend to be complements, with the complementarity becoming stronger as ex post capacity adjustment costs increase. It also shows that an increase in the corporate tax rate induces the firm to increase capacity investme

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Saiqa, Yousaf. "Impact of Financial Leverage on Firm's Performance - A Case of Cement Production Industries of Pakistan." International Journal of Management Sciences and Business Research 6, no. 1 (2017): 98–105. https://doi.org/10.5281/zenodo.3468742.

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This study is an attempt to set up a stochastic relationship between financial leverage and firm’s performance of cement industry operating in Pakistan. For this study 23cement producing firms working out of these 18 are consolidated in the review and six years yearly information from2010 to 2015 with respect to financial leverage influence on firm’s performance for said sector were contemplated. The specimen measure for eighteen firms for a long time comprises of 106 perceptions. A Conventional Slightest Square model is connected on the information to build up a causal relationshi

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Hangline Herlistiana, Pratista, MGS Aritonang, and Tedy Herdiana. "The Effect of Production and Sales on Leverage and Profitability in The JKN Era (State-Owned and Private Pharmaceutical Companies Tbk, Period 2014–2018)." Daengku: Journal of Humanities and Social Sciences Innovation 3, no. 4 (2023): 662–75. http://dx.doi.org/10.35877/454ri.daengku1921.

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The implementation of the National Health Insurance (JKN) by BPJS has an impact on the pharmaceutical industry, there are an increase in demand for generic drugs, resulting in increased production, increased drug consumption in quantity, but decreased sales because pharmaceutical companies have to compete with small margins. The purpose of this study is to describe the financial performance of pharmaceutical companies in the JKN era, to analyze the factors that can affect leverage and profitability. This research was conducted at state-owned pharmaceutical companies (PT. Kimia Farma and PT. In

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Purdy, Barry M., Michael R. Langemeier, and Allen M. Featherstone. "Financial Performance, Risk, and Specialization." Journal of Agricultural and Applied Economics 29, no. 1 (1997): 149–61. http://dx.doi.org/10.1017/s107407080000763x.

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AbstractA sample of Kansas farms was used to examine the impact of risk and specialization on mean financial performance. Mean financial performance was hypothesized to be influenced by risk, age of the operator, percentage of acres owned, financial efficiency, leverage, specialization, and farm size. Risk, age of operator, financial efficiency, and farm size had the largest impacts on mean financial performance. Specializing in swine, dairy, or crop production increased mean financial performance, while specializing in beef production decreased mean financial performance. Farms with both crop

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Jouffray, Jean-Baptiste, Beatrice Crona, Emmy Wassénius, Jan Bebbington, and Bert Scholtens. "Leverage points in the financial sector for seafood sustainability." Science Advances 5, no. 10 (2019): eaax3324. http://dx.doi.org/10.1126/sciadv.aax3324.

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Can finance contribute to seafood sustainability? This is an increasingly relevant question given the projected growth of seafood markets and the magnitude of social and environmental challenges associated with seafood production. As more capital enters the seafood industry, it becomes crucial that investments steer the sector toward improved sustainability, as opposed to fueling unsustainable working conditions and overexploitation of resources. Using a mixed-methods approach, we map where different financial mechanisms are most salient along a seafood firm’s development trajectory and identi

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Gombe, Bappayo Masu, and Mustapha Mukhtar. "Corporate Governance and Challenges of Financial Leverage of Privatised Cement Industry in Nigeria." Journal of Scientific Research and Reports 30, no. 6 (2024): 95–106. http://dx.doi.org/10.9734/jsrr/2024/v30i62024.

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The paper studies new corporate governance and the challenges of financial Leverage of privatised cement industry in Nigeria. The variables studied were leverage ratio as Performance proxy (dependent variables) and fourteen Corporate Governance proxies as independent variables. Data was collected from secondary sources, and the statistical tools employed in the Methodology were Trend Analysis and Pooled OLS regressions. Trend Analysis result suggests that;Devaluation, high cost of importation, insufficient power supply, bank strike, and deflation of global oil prices created capacity underutil

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Nantyah, Idzal Dwi. "Leverage and Real Earning Management." Ekspektra : Jurnal Bisnis dan Manajemen 3, no. 2 (2019): 149. http://dx.doi.org/10.25139/ekt.v3i2.2042.

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Every firms needs capital in carrying out its business activities, this is very related to the firm's funding decisions. This funding decision raises leverage if the firms in its operations uses a source of funds that creates a fixed burden, namely debt, with the expectation of additional benefits in the form of tax savings greater than the fixed costs that must be incurred, thereby increasing firm profits. Profit becomes very important for creditors and shareholders, because profits are used as a reference used to evaluate the condition of the company. But in practice, managers take certain a

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Dufour, Dominique, Philippe Luu, and Pierre Teller. "Accruals quality and leverage adjustments." Journal of Applied Accounting Research 21, no. 4 (2020): 799–817. http://dx.doi.org/10.1108/jaar-06-2019-0102.

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PurposeThis paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage.Design/methodology/approachThe authors use a two-step method. They first estimate the target financial structure and then the influence of accruals quality on the speed of adjustment to this target. The study sample consists of French listed companies in the CAC All-Tradable index. The sample contains 210 companies and 1,713 observations.FindingsAcc

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Cristina Orbolato, Cintia, Gustavo Lineu Sartorello, and Augusto Hauber Gameiro. "Avaliação do financiamento rural sobre o custo de produção e a viabilidade financeira em sistemas de criação de bovinos de corte." Informações Econômicas 50 (2020): 1–12. http://dx.doi.org/10.56468/1678-832x.eie0319.2020.

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The objective was to compare the economic-financial feasibility of beef calves’projects, using rural credit and own capital resources. Mathematical model for calculation of production costs and cash flow statement was used to estimate economic and financial indicators. Simulations were performed for different scenarios, considering two levels of technological intensification in the production systems. The economic results were more favorable to production systems that used technology more intensely and with greater investments. The financial results indicated that, all the scenarios were viabl

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Gadanakis, Yiorgos, Gianluca Stefani, Ginerva Virginia Lombardi, and Marco Tiberti. "The impact of financial leverage on farm technical efficiency during periods of price instability." Agricultural Finance Review 80, no. 1 (2019): 1–21. http://dx.doi.org/10.1108/afr-09-2018-0080.

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Purpose The purpose of this paper is to provide empirical evidence on the relationship between capital structure and technical efficiency (TE) for Italian cereal farms during the 2008–2014 period. Emphasis is given in the understanding of the relationship between the level of financial leverage for cereal farms and their production performance. Design/methodology/approach The methods employed in this research article are based on non-parametric techniques in order to derive TE estimates for a sample of Italian cereal farms based on available Farm Accountancy Data Network data to explore in dep

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Pokharel, Krishna Prasad, Madhav Regmi, Allen M. Featherstone, and David W. Archer. "Examining the financial performance of agricultural cooperatives in the USA." Agricultural Finance Review 79, no. 2 (2019): 271–82. http://dx.doi.org/10.1108/afr-11-2017-0103.

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Purpose The purpose of this paper is to identify financial stress and the causes of financial stress for agricultural cooperatives and provide management recommendations to stakeholders including cooperatives’ managers, boards of directors and lenders. Design/methodology/approach This research used the geometric mean of the real rate of return on equity to identify financially stressed agricultural cooperatives. The real rate of return on equity allows the allocation of total financial stress among the return on assets, leverage and interest rate issues. Findings This study found that financia

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Barmuta, Karine, and Nalbiy Tuguz. "Organizational and Managerial Mechanism for Risk Management of Agricultural Enterprises." E3S Web of Conferences 273 (2021): 08005. http://dx.doi.org/10.1051/e3sconf/202127308005.

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The article highlights issues related to the study of the approach to assessing and analyzing the risks of agricultural enterprises. An approach to conducting a full-fledged comprehensive analysis of risks and factors influencing them with the help of indicators for assessing financial performance is described. An algorithm for assessing risks based on calculating the dependence of the size of assets, the margin of financial strength and the leverage of production leverage and its effect is considered. The methodology and results of research on the practical study of farms in the Krasnodar Ter

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Aharon, David Yecham, Yoram Kroll, and Sivan Riff. "Degree of free cash flow leverage." Review of Accounting and Finance 18, no. 3 (2019): 346–65. http://dx.doi.org/10.1108/raf-03-2018-0061.

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Purpose This paper aims to forgo the conventional (degree of operating leverage) risk measure by replacing elasticity of operating profits with respect to output with elasticity of free cash flow (FCF) with respect to optimal output and by considering exogenous random demand shocks for the firm’s products as a source of risk. Design/methodology/approach The elasticity risk measure accounts for corporate taxes and the cost of bankruptcy. The methodology is selecting optimal level of production investment and capital structure to generate efficient frontier of expected FCF and its risk in terms

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Kuchumov, A. V., D. I. Vorobyev, O. A. Gorbunova, E. A. Tikhomirov, and V. S. Byankina. "Analysis and recommendations for improving the financial stability of agricultural production." IOP Conference Series: Earth and Environmental Science 949, no. 1 (2022): 012059. http://dx.doi.org/10.1088/1755-1315/949/1/012059.

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Abstract Improving the financial stability of enterprises producing agricultural products is a priority direction of activity control. The analysis of financial activity of the enterprise producing agricultural products is presented. To assess the overall dynamics of financial stability, a horizontal and vertical analysis of the analytical balance sheet was carried out. The analysis of the main indicators of financial stability was carried out, the analysis was carried out using absolute indicators based on a comparison of the value of reserves and costs with sources of financing. As a result

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Wilson, Paul N., and Carl E. Gundersen. "Financial Risk in Cotton Production." Journal of Agricultural and Applied Economics 17, no. 2 (1985): 199–206. http://dx.doi.org/10.1017/s0081305200025206.

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AbstractRisk analysis continues to emphasize price and yield variability as the principal components of the decisionmaker's risk environment. This research demonstrates the relative importance of financial risk for a representative cotton farm in Arizona. For highly leveraged operations, financial risk may account for 70 percent of the total risk faced by the producer. Implications for future risk analysis are discussed in light of these findings.

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PALUPI, ARISTA, MUHAMMAD AL FURQON, HENNY SETYO LESTARI, and FARAH MARGARETHA LEON. "DIGITAL TRANSFORMATION, FINANCIAL LEVERAGE, BOARD SIZE ON THE PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA." International Journal of Social Sciences and Management Review 06, no. 01 (2023): 174–93. http://dx.doi.org/10.37602/ijssmr.2022.6111.

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This research is motivated by several studies which show that many developing countries have switched from traditional production methods to digitization which can improve financial performance. To establish whether this is also true in Indonesia, the researchers undertook a study to ascertain whether digital transformation increases financial performance. Besides digital transformation, we look at how internal variables affect financial performance. Return On Assets (ROA) is used to gauge financial performance in this research. Internal factors at our firm include Financial Leverage, Board Si

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18

Huang, Kun, and Qiuge Yao. "China’s Bank Balance Sheet and Financing of Heterogeneous Enterprises." Economies 6, no. 4 (2018): 65. http://dx.doi.org/10.3390/economies6040065.

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Given the background of financial disintermediation and interest rate marketization, the assets of China’s commercial banks can be divided into traditional credit assets, whose rates of return are controlled by the supervision department, and financial assets, whose rates of return fluctuate according to market conditions. Direct financing enterprises are mainly state-owned enterprises with a good reputation, endorsed by the government, and they finance using the financial assets of commercial banks. Indirect financing enterprises are mainly private enterprises, which finance using credit asse

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19

Galić, Jovana. "Internal profitability determinants of organic production companies in Republika Srpska." Anali Ekonomskog fakulteta u Subotici, no. 00 (2023): 33. http://dx.doi.org/10.5937/aneksub2300030g.

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This paper aims to investigate the value and influence of internal profitability determinants on profitability measured by return of assets of organic production companies in Srpska. For this purpose, abbreviated balance sheets of 21 companies engaged in this type of agricultural production in the period from 2014 to 2021 were provided and the regression model was defined. The results showed that the internal determinants of profitability, i.e. company age, liquidity ratio, debt measured by financial leverage, sales growth and capital turnover have a significant impact on profitability. While

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Piatak, Tetianaail. "INFLUENCE OF THE ASSORTMENT POLICY ON THE FORMATION OF THE FINANCIAL RESULTS OF THE ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 2 (March 6, 2023): 45–49. http://dx.doi.org/10.20998/2519-4461.2023.2.45.

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In the course of the conducted research, an integral model was proposed that can be used to form an optimal assortment policy aimed at achieving the planned financial results of the enterprise. The integrated model allows for dynamic analysis of the relationship between the range of products, the volume of production, operating leverage and the financial results of the enterprise obtained from the sale of each type of manufactured product. Stimulating measures for the sale of products and management of receivables are proposed, which are developed on the basis of individual flexible pricing fo

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Lan, Nguyen Mai, Thai Hong Thuy Khanh, Harwindar Singh, and Nguyen Ngoc Thanh Phuong. "Key Factors Impacting Business Performance an Investigation of Firms in Vietnam." International Journal of Membrane Science and Technology 11, no. 1 (2024): 545–68. http://dx.doi.org/10.15379/ijmst.v11i1.3713.

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This study examines factors affecting company performance on the Ho Chi Minh Stock Exchange from 2008 to 2020, analyzing internal and external variables, including the Covid-19 pandemic's impact. Using data from 40 firms and macroeconomic indicators, advanced econometric models identify key determinants of Return on Assets (ROA). Findings suggest financial leverage and operating leverage enhance ROA, while asset size and consumer inflation have mixed effects. Industrial production positively correlates with ROA, whereas the pandemic negatively impacts corporate performance. These insights info

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IANIOGLO, Alina. "Features of Determining Indicators of Operating Activitiy in Evaluating the Economic Security of Enterprise." Revista de studii interdisciplinare "C. Stere" 3-4 (19-20) (December 15, 2018): 98–107. https://doi.org/10.5281/zenodo.3360619.

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The article reveals the essence of indicators of operating activity: financial safety margin and operating leverage as important indicators of economic security of enterprise. They characterize the main activity of an economic entity. There were identified four levels of economic security: critical, low, medium and high levels. Corresponding formulas were determined. There was determined the level of riskiness of production and economic security by the example of an agricultural enterprise in the Republic of Moldova. Proposed method can be applied in practice to control the production process,

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Jenčová, Sylvia, Róbert Štefko, and Petra Vašaničová. "Scoring Model of the Financial Health of the Electrical Engineering Industry’s Non-Financial Corporations." Energies 13, no. 17 (2020): 4364. http://dx.doi.org/10.3390/en13174364.

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The aim of this paper is to estimate the probability of bankruptcy of the companies from the Slovak electrical engineering industry based on data obtained from financial statements. Parameters of the predictive model were estimated using binary logistic regression. This model is able to predict the probability of a company’s bankruptcy based on values of significant explanatory variables (accounts payable turnover ratio (APTR), return on sales (ROS), quick ratio (QR), financial leverage (FL), net working capital/assets (NWC/A)). The model is constructed using the financial data of a large samp

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Chen, Qing. "Relationship between Financial Asset Allocation, Leverage Ratio, and Risk-Taking of Small- and Medium-Sized Enterprises in China: Taking Environment-Related Industries as an Example." Journal of Environmental and Public Health 2022 (June 13, 2022): 1–10. http://dx.doi.org/10.1155/2022/2431428.

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With the improvement of environmental policies and industry requirements for enterprise production and management, small- and medium-sized enterprises in environment-related industries were also changing. It was known from the existing research that the investment allocation of assets of small- and medium-sized enterprises was closely related to risk and return, and the leverage ratio of enterprises affected the risk-taking level of enterprises. In the process of sustainable development, enterprises will inevitably bear certain risks, but excessive risk-taking will bring all kinds of uncertain

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Nafishah, Fauziyah. "PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 8, no. 1 (2020): 19–30. http://dx.doi.org/10.37676/ekombis.v8i1.928.

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Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that ha

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Dai, Ting. "Descriptive Statistical Analysis of the Financial Condition of Listed Companies in China's Manufacturing Industry: Based on 2012-2022 Financial Data." Journal of Industry and Engineering Management 1, no. 2 (2023): 17–23. http://dx.doi.org/10.62517/jiem.202303203.

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After years of revolution and innovation, China's manufacturing industry has formed a relatively mature industrial system and a considerable scale, laying the foundation for the economic prosperity of China, creating the conditions of social stability and realizing the improvement of people's living situations. This paper collects the financial data of China's manufacturing companies which are selected from public market from 2012 to 2022, and analyzes the profitability, operating ability, solvency and growth ability of listed manufacturing companies. Conclusions are drawn: first, the profitab

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Eltatawy, Nashwa, Mai Mustafa Morsi, and Mohamed Ibrahim Younis. "The Relationship between Financial Performance and Financial Leverage Case Study: Chemical and Fertilizer Production Companies in the Egyptian Public Business Sector." Alexandria Science Exchange Journal 45, no. 4 (2024): 1215–31. https://doi.org/10.21608/asejaiqjsae.2024.395092.

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Ianioglo, Alina. "INDICATORS OF ENTERPRISE OPERATING ACTIVITIY AND LEVELS OF ITS ECONOMIC SECURITY." CBU International Conference Proceedings 4 (September 20, 2016): 036–41. http://dx.doi.org/10.12955/cbup.v4.741.

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In the process of ensuring economic security of an enterprise, special attention should be paid to the economic security of production. This article describes the essence of indicators of operational activity: break-even point, financial safety margin, and operating leverage. The analysis of these indicators shows that there are four levels of economic security of production. Formulas for determining these levels are presented and justified. The proposed method can be applied in practice and helps in determining the reserves for increasing efficiency of production.

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Ali, Anis. "Pre and Post COVID-19 Disparity of Financial Performance of Oil and Gas Firms: An Absolute and Relational Study." International Journal of Energy Economics and Policy 12, no. 6 (2022): 396–403. http://dx.doi.org/10.32479/ijeep.13716.

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COVID-19 changed the shape and size of the business and industry and lowered the multidimensional performances of the firms, globally. The outbreak of the corona mitigated or stopped the operational activities of businesses and industry and affected the routine of individuals at large. The study analyzes the pre and post-COVID-19 financial performance of Indian oil and gas firms and tries to get the impact of the financial performances. The analysis is based upon the secondary financial data while ratio analysis and statistical measures are applied to get financial performances, mutual absolut

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Romli, Aries, and Hexana Sri Lastanti. "Pengaruh Manajemen Laba Riil dan Kinerja Keuangan terhadap Agresivitas Pajak dengan Pemoderasi Dewan Komisaris Independen." Jurnal Syntax Admiration 5, no. 2 (2024): 631–49. http://dx.doi.org/10.46799/jsa.v5i2.1003.

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This research aims to examine the influence of real abnormal cash flow operation (CFO) earnings management, real abnormal production earnings management, real abnormal discretionary expense earnings management, profitability, leverage on tax aggressiveness with an independent board of commissioners as a moderating variable. The population of this research is non-cyclicals consumer good companies listed on the Indonesia Stock Exchange for the 2020-2021 period and the sample tested was 81 data taken based on the purposive sampling method. The data used in this research is secondary data in the f

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Wu, Li-Wei. "Every Story Has Two Sides: Co-Production in the Financial Service Industry." International Journal of Business Administration and Management Research 4, no. 1 (2018): 6. http://dx.doi.org/10.24178/ijbamr.2018.4.1.06.

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Co-production is an important process that alters value creation and improves relationships between service providers and their customers. Much service research has emphasized the importance of service employees as boundary spanners that interact with customers by co-production. Service employees frequently engage in co-production requirements. Such practice allows customers and service employees to access and leverage resources residing in their relationships. Clearly, marketing literature focuses on the bright side of co-production. Nevertheless, the costs and potential negative consequences

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Iftikhar Jabbar Abed and Majid Fahem Jaafar. "Effect Of Operating Leverage On The Market Value Of Common Shares: An Applied Study." International Journal of Economics, Management and Accounting 1, no. 4 (2024): 357–69. http://dx.doi.org/10.61132/ijema.v1i4.277.

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The research aims to know the impact of operating leverage on the market value of ordinary shares of industrial sector companies listed on the Iraqi Stock Exchange for the period (2011-2020), based on the data obtained and published in the reports and financial statements of the relevant companies, and after descriptive and deductive analysis. To test its data and hypotheses, the research reached many results, including: There is an effect of operating leverage on the market value of shares in industrial companies (Al-Mansour Pharmaceutical Industries, Baghdad Soft Drinks, Al-Kindi for the Pro

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Irma, Wati, and Endri Endri. "The Relationships Between Performance in Financial Matters, GCG, and Continual Reporting: (Case Of Energy Production Companies Listed in IDX 2017 – 2021)." International Journal of Innovative Science and Research Technology (IJISRT) 9, no. 12 (2025): 1898–911. https://doi.org/10.5281/zenodo.14576719.

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This research aims to examine how energy sector businesses listed on the Indonesia Stock Exchange disclose sustainability reports in relation to factors such as profitability, liquidity, leverage, foreign ownership, company size, and the Independent Board of Commissioners. Among the seventy-one companies in the energy industry that were listed on the IDX from 2017 to 2021, ten met the inclusion and exclusion criteria for this research. Researchers in this research used a purposeful sampling technique. Panel data regression analysis is used to do the analysis. Firm size significantly influenced

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CAPIÑA, MR, and MICHAEL V. "Financial Management Practices of Selected Agribusiness Enterprises in Marinduque." International Journal of Scientific and Management Research 05, no. 10 (2022): 41–59. http://dx.doi.org/10.37502/ijsmr.2022.51004.

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Financial resources, being the lifeblood of any enterprise, when utilized and managed efficiently result to optimal business performance and survival in times of financial crisis. Hence, the paper sought to assess the financial management practices of selected manufacturing agribusiness under the Small Enterprise Technology Upgrading Program (SETUP) and Grants-In-Aid (GIA) programs of the Department of Science and Technology (DOST) Marinduque. The study used descriptive methods in gathering and analyzing data with the aid of a survey questionnaire and interview guide. Out of the 35 participati

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Abeputri, Audrie, and Irwanto Handojo. "FINANCIAL RATIOS AFFECTING FIRM VALUE AND CORPORATE GOVERNANCE AS MODERATING VARIABLE." E-Jurnal Akuntansi TSM 4, no. 2 (2024): 499–512. http://dx.doi.org/10.34208/ejatsm.v4i2.2599.

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The goal of this research is to gather the empirical data regarding the influence of financial performance, leverage, board of commissioner, sales growth, firm size, liquidity, and dividend policy on firm value. Moreover, corporate governance moderates the impact of financial performance on firm value. The non-financial company used in this research is the consumer cyclicals and non-cyclicals companies with total 43 companies listed on the Indonesia Stock Exchange from 2020 to 2022. The hypothesis testing method used is multiple regression method that resulting financial performance, board of

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Li, Ye. "Fragile New Economy: Intangible Capital, Corporate Savings Glut, and Financial Instability." American Economic Review 115, no. 4 (2025): 1100–1141. https://doi.org/10.1257/aer.20190650.

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The transition toward an intangible-intensive economy reshapes financial systems by creating a self-perpetuating savings glut in the production sector. As intangibles become increasingly important, firms hoard liquidity to finance investment in intangibles of limited pledgeability. Firms’ savings feed cheap leverage to financial intermediaries and allow intermediaries to bid up asset prices, which in turn encourages firms to save more for asset creation. This paper develops a macrofinance model that offers a coherent account of rising corporate savings, debt-fueled growth of intermediaries, de

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Kärenlampi, Petri P. "Complex economics of simple periodic systems." PLOS Complex Systems 2, no. 4 (2025): e0000043. https://doi.org/10.1371/journal.pcsy.0000043.

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This paper investigates the financial economics of simple periodic systems. Well-established financial procedures appear to be complicated, and lead to partially biased results. Probability theory is applied, and the focus is on the finances of simple periodic growth processes, in the absence of intermediate divestments. The expected value of the profit rate, derived from accounting measures on an accrual basis, does not depend on the capitalization path. The expected value of capitalization is path dependent. Because of the path-dependent capitalization, the return rate on capital is path-dep

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Kosteas, Dimitris. "Sustainability, Durability and Structural Advantages as Leverage in Promoting Aluminium Structures." Key Engineering Materials 710 (September 2016): 13–21. http://dx.doi.org/10.4028/www.scientific.net/kem.710.13.

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Light weight as a primary factor in combination with strength and durability properties of aluminium alloys brings financial benefits accruing not only from material procurement but along the whole chain of production, manufacturing, delivery and installation, maintenance and even disposal. A significant contribution in the quest to deliver more value has been the development in the last decade of harmonized design and execution standards, the Eurocodes, National Annexes and adapted codes or recommendations for specific applications. The sustainability issue can be dealt with in a more reliabl

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Riyani, Etik Ipda, Sakina Nusarifa Tantri, Nadhira Hardiana, Yeni Widiastuti, and Ali Muktiyanto. "Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District." Journal of The Community Development in Asia 6, no. 2 (2023): 113–27. http://dx.doi.org/10.32535/jcda.v6i2.2243.

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The purpose of this community service is to provide assistance in improving knowledge and skills for MSME actors in Ciledug in carrying out bookkeeping using online-based application. This assistance activity is carried out in four stages, the first stage is assistance in general bookkeeping for manufacture and production businesses. The second stage is assistance for manufacture businesses. The third stage is assistance for retail businesses, while the fourth stage is consultation session. The assistance program included monitoring and evaluation to see the effectiveness of this program in he

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Putri, Nila Dewanti, and Nekky Rahmiyati. "ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE ON VALUE OF THE FIRM WITH PROFITABILITY AS THE INTERVENING VARIABLE OF CONSUMER NON CYCLICALS - PROCESSED FOODS SUB SECTOR." JEM17: Jurnal Ekonomi Manajemen 7, no. 2 (2022): 197–212. http://dx.doi.org/10.30996/jem17.v7i2.7540.

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Increased production from The Processed Foods Sub Sector will have an impact on increasing investment realization obtained from domestic and foreign investment, as well as a support for economic growth in Indonesia. The greater the return of investment, the better the company's and national economy's condition. The research’s goal was to investigate the impact of liquidity, leverage, and company size on firm value, with profitability serving as an intervening variable. This research is a causal associative quantitative study on non-cyclical consumer companies listed on the Indonesia Stock Exch

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Kusuma, Vidia Nanda, and Mahroji Mahroji. "Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Industri Sektor Coal Production yang Terdaftar di BEI Tahun 2020-2023." AKADEMIK: Jurnal Mahasiswa Humanis 4, no. 3 (2024): 1236–51. http://dx.doi.org/10.37481/jmh.v4i3.1073.

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Companies are founded to obtain maximum or maximum profits and to achieve their goals in the form of company value. In this way, a company can develop continuously and provide returns that benefit the company owner so that the company can prosper. This research aims to see the effect of liquidity (CR), leverage (DER), profitability (ROA) on company value in industrial companies in the coal production sector listed on the IDX in 2020-2023 in the company's financial reports. In this research, there are 26 companies that have been selected using purposive sampling criteria with samples from minin

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Oliynyk, O., V. Makogon, O. Skoromna, V. Mischenko, and S. Brik. "SHORT-TERM CREDITING EFFICIENCY OF AGRICULTURAL PRODUCTS MANUFACTURERS." Financial and credit activity: problems of theory and practice 3, no. 38 (2021): 304–14. http://dx.doi.org/10.18371/fcaptp.v3i38.237461.

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Abstract. Cash gaps in the financing of the agricultural enterprises determine the attraction of the borrowed funds, which contributes to the growth of the production, allows restructuring the technological base on an innovative basis and is the key to the growing dynamics of their own. Due to this, the management of the attraction and the efficient use of the borrowed funds is one of the most important functions of the agricultural formations management. At the same time, the subordination of the agricultural production to the law of diminishing returns causes dysfunctions in the formation of

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PARMAKLY, D., L. TODORICH, and T. DUDOGLO. "OPERATIONAL LEVERIDGE IS AN IMPORTANT ECONOMIC INDICATOR." Ekonomìka ta upravlìnnâ APK, no. 1 (148) (May 30, 2019): 111–20. http://dx.doi.org/10.33245/2310-9262-2019-148-1-111-120.

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The article establishes the necessity of developing a methodology for assessing the economic stability of production and sales in both theoretical and practical aspects. It is specified that when maximizing the profit of an enterprise, account should be taken of the growing production risks. Estimates of stability and / or riskiness of manufactured and sold products, using the indicator of the price operational leverage and the coefficient of profitability of sales. The article summarizes the methodical approaches to determining the indicator of an operating leverage in foreign economic litera

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Yoga Putra Meyditiya, Sonya Ajeng Wahyu Nastiti, and Imsa Indri Astuti. "PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA<b></b>." Jurnal Ilmiah Manajemen dan Akuntansi 1, no. 4 (2024): 01–15. https://doi.org/10.69714/nj88mj69.

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The purpose of this study was to determine corporate governance, profitability, leverage, company size and gender diversity on earnings management in automotive sector companies listed on the Indonesia Stock Exchange for the period 2020-203. This study uses secondary data, namely the annual financial statements of automotive sector companies listed on the IDX for the period 2020-2023. The sampling criteria used purposive sampling method and resulted in a research sample of 36 data. This research is quantitative research. The analysis in this study uses multiple linear regression analysis metho

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Pradeepkumar Palanisamy. "Cloud-native test automation: The future of scalable financial software quality engineering." World Journal of Advanced Engineering Technology and Sciences 15, no. 1 (2025): 2371–79. https://doi.org/10.30574/wjaets.2025.15.1.0461.

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Cloud-native test automation is revolutionizing quality engineering for financial software by addressing the challenges traditional testing methodologies face with distributed systems, containerized applications, and microservices architectures. This article explores how financial institutions leverage containerization technologies, serverless execution platforms, and AI-driven test orchestration to maintain rigorous quality standards while accelerating delivery pipelines. The transformative impact of self-healing automation powered by artificial intelligence enables systems to learn from hist

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MAKOGON, Vitaliy, and Alexander GOROH. "MANAGEMENT OF THE EXPENSES OF AGRICULTURAL ENTERPRISE IN THE CONTEXT OF EXPOSURE TO THE OPERATIONAL ARM." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 116–23. http://dx.doi.org/10.37128/2411-4413-2019-2-10.

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It has been established that the stronger is the price fluctuations on the sunflower and other agricultural products, the more powerful is their influence on the formation of financial results of the industries with the high capital intensity of production and with a larger share of the fixed costs in the total production costs. In its turn the better infrastructure support for the sunflower seed market and the use of the forward operations allow to level the negative multiplicative effect of the operational leverage on the formation of the financial results of this industry. The latter determ

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Chen, Shih-Chih, Chan-Yen Chang, Kuo-Shean Liu, Huei-Huang Chen, and Szu-Hsiung Yeh. "IMPLEMENTING THE PRODUCT DATA MANAGEMENT INTO ENTERPRISES: Five Case Studies." Australian Journal of Business and Management Research 02, no. 03 (2012): 19–24. http://dx.doi.org/10.52283/nswrca.ajbmr.20120203a03.

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In recent years, enterprises are facing the impact from the Financial Tsunami, factories moved outward, high production cost, shorter product life cycle, larger customization and global fierce competition. In order to survive, enterprises have to circulate all kind of information within the enterprise and supply chain to leverage the operation. This article presented five case studies including Hewlett-Packard, Ericsson, NEC, OKI, and Acer. We hope that sharing those five cases to promote the PDM applications into more companies.

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Ndege, Eric M., Dennis K. Muriithi, and Adolphus Wagala. "Application of Asymmetric-GARCH Type Models to The Kenyan Exchange Rates." European Journal of Mathematics and Statistics 4, no. 4 (2023): 78–92. http://dx.doi.org/10.24018/ejmath.2023.4.4.165.

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Modelling and forecasting the volatility of a financial time series has become essential in many economic and financial applications like portfolio optimization and risk management. The symmetric-GARCH type models can capture volatility and leptokurtosis. However, the models fail to capture leverage effects, volatility clustering, and the thick tail property of high-frequency financial time series. The main objective of this study was to apply the asymmetric-GARCH type models to Kenyan exchange to overcome the shortcomings of symmetric-GARCH type models. The study compared the asymmetric Condi

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Liu, Jia. "Financial Analysis of Netflix with a Strategic Approach." Advances in Economics, Management and Political Sciences 68, no. 1 (2024): 92–96. http://dx.doi.org/10.54254/2754-1169/68/20241360.

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In the ever-evolving landscape of the entertainment industry, Netflix has emerged as a dominant force, fundamentally reshaping how audiences consume content. This paper delves into the financial intricacies of Netflix, a global streaming giant that has become synonymous with on-demand entertainment. This papers objective is to conduct a comprehensive financial analysis, scrutinizing key performance metrics, and dissecting strategic choices that have promoted Netflixs meteoric rise. Using financial ratios, cash flow analysis, and assessments of profitability and leverage, I investigate Netflixs

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Atondo Osuna, Jesus Francisco, Santa Xiomara Cabrera Montoya, and Rubén Abel Castro León. "Financing for the Strengthening of SMEs, a Study in Guasave, Sinaloa, Mexico." Technium: Romanian Journal of Applied Sciences and Technology 21 (April 9, 2024): 61–72. http://dx.doi.org/10.47577/technium.v21i.10697.

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The access to financing for SMEs is limited, posing a barrier to their growth and development. The lack of financial resources hinders their competitiveness in a globalized scenario. Therefore, the objective of this research is to describe the financial environment of micro, small, and medium-sized enterprises (MSMEs) in the municipality of Guasave, Sinaloa, Mexico. The methodology involves a literature review and is contextualized based on the business environment of the region. The results reveal a lack of information and training for MSMEs to access financing. Additionally, credit instituti

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