出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：In financial management, leverage is an overly explored key concept to a variety of instances involving analysis of operational and financial fixed costs. And in the present work, the greater emphasis is placed on corporate leverage (including operating, financial, and combined leverages) and its connection to other financial indicators.This paper, adopting a quantitative approach and following a mathematical line of argument, conducts a fairly exhaustive financial analysis of leverages and break-even points (BEPs) and their implications for other financial indicators. The theories and the associated formulas, aided by practical examples for better illustration of the concepts, have been initially proposed by Meysam Kaviani (2014), aiming to expand on the existing corporate finance theories. Keyword: Break-Even Point, Leverages, Financial Analyst
