دانلود مقاله لاتین با عنوان بازده حسابداری مالی بر اساس اهرم مالی و سرمایه گذاری

اختصاصی از رزفایل دانلود مقاله لاتین با عنوان بازده حسابداری مالی بر اساس اهرم مالی و سرمایه گذاری دانلود با لینک مستقیم و پر سرعت .

Abstract

This note presents a method for teaching the concept of financial leverage and its relationship to accounting rates of return. Typically, financial leverage is only briefly mentioned in introductory accounting textbooks, and it is rarely related explicitly to rates of return on total assets and on common stockholders’ equity. Yet the concept is an important one for financial managers. We have developed and class tested a numerical illustration to explain in a conceptually sound manner why the two rates of return differ. Accounting instructors who share our view that financial leverage should be covered more thoroughly in the introductory accounting course will find this example to be a useful supplement. The example can also be used as a way to develop critical thinking skills or to enhance a user orientation.

Keywords: Accounting rate of return; Financial leverage