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Record W2772028246 · doi:10.5430/afr.v7n1p139

Study of Managerial Decision Making Linked to Operating and Financial Leverage

2017· article· en· W2772028246 on OpenAlexvenueno aff
Syed Mohammad Faisal, Ahmad Khalid Khan, Omar Abdullah Al-Aboud

Bibliographic record

VenueAccounting and Finance Research · 2017
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
FundersUniversitatea 'Dunărea de Jos' Galați
KeywordsOperating leverageLeverage (statistics)Capital structureDebtEquity (law)ShareholderEarnings before interest and taxesEconomicsDebt-to-equity ratioBusinessFinanceCorporate governance

Abstract

fetched live from OpenAlex

In this paper, we as researchers try to quantify the effect of Operating Income or Earning Before Income and Taxes (EBIT) on individual listed firm on stock market and we study simultaneously the effects of Earning Per Share (EPS) on shareholder wealth.Furthermore, we tried to build up hypothetically an optimal capital structure firm that uses an appropriate combination of Equity as well as Debt.Rate of Interest and Tax are based on assumptions keeping in mind the present economic conditions of USA (assumed).We have studied in detail about Operating and Financial Leverages and thus further explained Degree of Operating Leverage (DOOL) as well as Degree of Financial Leverage (DOFL). In our study, initially we try to give a conceptual framework of the Leveraged Firm by taking hypothetical statistics and then in conclusion part Managerial Role and decision-making is discussed.During our study, intense literature review and genuine hypothetical figures fitted to present economic conditions of Tax Rate and Interest Rates done in order to link with managerial decision making in levered companies.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.007
metaresearch head score (Gemma)0.013
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Science and technology studies, Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.637
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0070.013
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.000
Science and technology studies0.0030.000
Scholarly communication0.0020.001
Open science0.0010.002
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.128
GPT teacher head0.422
Teacher spread0.294 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations7
Published2017
Admission routes1
Has abstractyes

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