财务杠杆

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

We calculate financial leverage , LEV , as the ratio of total non-current liabilities to total assets .

本文首次将财务杠杆系数（D/E）明确嵌入EVA中，并将杜邦分析法与D/E、r结合起来，构造了全新的EVA算式。

For the first time , this thesis clearly puts Degree of financial leverage ( D / E ) into EVA formula , and integrates EVA with DuPont system , D / E & r , constructing a new formula of EVA .

杠杆（leverage）-利用高财务杠杆公司的股票平均收益比低财务杠杆公司股票的高；

Leverage - the stock with high leverage displays better than the stock with low leverage ;

基于中国西部中小上市公司1998&2003年的面板数据，对EVA与资本结构的关系进行实证研究的结果表明，资本结构的形成与主营业务定位、投资倾向和方式、财务杠杆选择等战略性行为密切相关；

This paper focuses on the 1998 & 2003 panel data for the western small and medium-sized enterprises and analyses the relationship between EVA and capital structure .

经营现金流量与财务杠杆之间呈显著正相关关系。影响我国上市公司债务融资的主要因素依次为企业成长性、ROE和经营现金流。

The main influence factors of debt financing are Growth Rate , ROE and Cash flow from operating activities .

自1958年MM定理提出后，资本结构理论的发展实现了资本结构从财务杠杆效应向治理效应的转变。

Since the MM theory was put forward in 1958 , the development of theory of capital structure has finished the transformation from the finance effect of capital structure to the governance effect of capital structure .

财政部的问题资产援助计划（TARP）正是通过向银行注资以达到平抑恐慌的目的，这样一来，银行可以在不必缩减资产的情况下降低他们的财务杠杆。

The Treasury 's Troubled Asset Relief Programme ( TARP ) aims to quell those fears by injecting equity into banks so that they can reduce their leverage without shrinking their balance-sheets .

实证检验表明，财务杠杆（LEV）与会计信息透明度显著正相关，ST/PT的公司会计信息透明度较低。

Empirical tests show that financial leverage ( LEV ) and the transparency of accounting information was a significant positive correlation , ST / PT firms has less transparent accounting information .

然后利用上市公司数据对制造业的经营现金流、Tobin'sQ、企业规模、ROE、成长性、流通比率与财务杠杆之间的相关性进行了实证分析；

On the basis of the theoretical analysis , this paper analyses the relevance between Cash flow from operating activities , Tobin 's Q , size , ROE , Growth Rate , Liquidity Ratio and Leverage Ratio .

新体系既可以更真实地反映企业经营业绩，也能够为融资活动提供决策支持，指导企业充分发挥资本结构的财务杠杆效应。

And the new system will support the financing decision better .

负债融资、财务杠杆效应与产品市场竞争

Debt financing , Financial Leverage Effect and Competition in Product Market

浅析经营杠杆作用和财务杠杆作用

A Discussion on the Functions of Management and Accounting As Levers

研究了财务杠杆率的图像，讨论了它随税息前盈余与债息之比值变化的规律。

This paper analyses and researches the graph of financial leverage .

资本结构效应概括起来主要有“财务杠杆效应”和“治理效应”两种。

Capital structure effects generally involve financial level and governance effect .

科技企业价值管理与财务杠杆

Management of S & T corporate value and financing leverage

有多少是由于财务杠杆？

How much of it is due to financial leverage ?

融资融券扩大了交易筹码，具有一定的财务杠杆效应，其实质就是放大了金融风险。

Financial leverage effect of margin enlarge the Finance risk .

我国公司财务杠杆总体水平实证研究

A Positive Research on the Overall Financial Leverage of Chinese Listed Company

沪深两市财务杠杆实证研究

The Empirical Research on Financial Lever of the Listed Company

上市公司现金流波动性与财务杠杆的选择

Fluctuation of Cash Flow and Choice of Financing Lever on Listed Companies

适度负债发挥财务杠杆作用

Moderate Debt and Giving Full Play to the Role of Financial Leverage

财务杠杆与公司绩效负相关；

Financial leverages are negatively related to corporate performance ;

财务杠杆原理及效应分析

Financial Lever Principle and the Analyse on the Efficiency of Financial Affairs Lever

上市公司如何有效利用财务杠杆

How to Use Financial Leverage Efficiently in Listed Company

金融控股集团的双重财务杠杆风险分析

Analysis on double leverage risk of Financial Holding Conglomerates

试论财务杠杆及企业筹资效益

On Financial Lever Principle and Efficiency of Enterprises Funding

企业理财的财务杠杆、资本结构及企业价值的研究

Research On Financial Leverage , Capital Structure and Enterprise Value of Enterprise Finance

控股股东和财务杠杆的激励功能

The Largest Shareholder , Financial Leverage and Managerial Incentive : Evidence from Corporate Growth

论企业的财务杠杆与财务风险

On Financial Lever and Financial Risk of Enterprises

经营杠杆与财务杠杆原理及应用前提条件分析

Premise Analysis of Microeconomic Leverage Theory 's Application