期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：660-664
出版社：University of Oradea
摘要：Operating leverage reflects the impact on operating income of a change in the level of output.
Financial leverage reflects the impact on returns of a change in the extent to which the firm¡¯s assets
are financed with borrowed money. Despite the fact that both operating leverage and financial
leverage are concepts that have been discussed and analyzed for decades, there is substantial
disparity in how they are defined and measured by academics and practitioners.
