Search Results - subject:"Operating risk"

Operating leverage: a critical analysis of the concept and the methods of measurement

Dudycz, Tadeusz - In: Revista de Contabilidad 27 (2024) 2, pp. 195-211

Persistent link: https://www.econbiz.de/10015396194

Effect of operational and market risk exposures on financial performance of DT-Saccos in Kenya

Mwanja, Sisimonda Kinya - 2021

Persistent link: https://www.econbiz.de/10012621224

Does working capital management influence operating and market risk of firms?

Akbar, Ahsan; Akbar, Minhas; Nazir, Marina; Poulova, Petra - In: Risks 9 (2021) 11, pp. 1-20

Extant empirical studies have predominantly focused on the nexus between working capital management (WCM) and corporate profitability. While there is a dearth of literature on the nexus between WCM and a firm's risk, the present study examines Pakistani-listed firms coming from 12 diverse...

Persistent link: https://www.econbiz.de/10013200863

Does working capital management influence operating and market risk of firms?

Akbar, Ahsan; Akbar, Minhas; Nazir, Marina; Poulova, Petra - In: Risks : open access journal 9 (2021) 11, pp. 1-20

Persistent link: https://www.econbiz.de/10012704044

How does corporate social responsibility affect the cost of equity capital through operating risk?

Chen, Bo; Zhang, Aojie - In: Borsa Istanbul Review 21 (2021), pp. S38-S45

mediating effects of operating risk. Using the causal steps approach, we conduct an empirical test with a sample of 7241 Chinese …-Juettner (OJ) model to calculate the cost of equity capital and accounting earnings volatility to measure operating risk. Our … equity capital; second, CSR performance is significantly negatively correlated with operating risk; third, operating risk is …

Persistent link: https://www.econbiz.de/10012817365

The impact of cash holding on debt cost

Chaieb, Souad - In: International journal of economics and financial issues … 11 (2021) 6, pp. 75-93

Persistent link: https://www.econbiz.de/10012802784

Does insider selling affect audit fees?

Yang, Hualing; Ma, Yunbiao - In: China journal of accounting studies 8 (2020) 4, pp. 556-574

Using a sample of Chinese A-share listed companies from 2006 to 2016, this paper examines the impact of insider selling on audit fees. The results show that auditors of clients with higher insider selling tend to charge higher fees. Mechanism tests show that the presence of insider selling is...

Persistent link: https://www.econbiz.de/10012655502

OPERATING RISK ANALYSIS FOR AGRICULTURAL INVESTMENTS

Burja, Camelia - In: Annales Universitatis Apulensis Series Oeconomica 2 (2012) 14, pp. 15-15

operating risk which is validatedin a case study using an example of an agricultural holding from viticulture. The appreciation …

Persistent link: https://www.econbiz.de/10010838744

Financial consequences of the sales variation

Burja, Camelia - Volkswirtschaftliche Fakultät, … - 2008

essential element for substantiating the economic decisions. The paper presents many analysis models for the operating risk …

Persistent link: https://www.econbiz.de/10005789612

THE COMBINED EVALUATION OF THE OPERATING RISK AND OF THE FINANCIAL RISK

Cîrciumaru, Daniel; Siminica, Marian; Criveanu, Radu - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9S, pp. 143-147

While performing its current activity, a company can face two types of risks: the operating risk and the financial risk …

Persistent link: https://www.econbiz.de/10005001793