جستجوی مقالات مرتبط با کلیدواژه « degree of operating leverage » در نشریات گروه « حسابداری »

Operational efficiency and investment merit can be reflected in the added value of the market. Therefore, the added value of the market is a suitable measure for the efficiency and effectiveness of the company. The degree of operating leverage affects firm performance as well as firm value. Market value added is better than other traditional measures used to measure company performance in many aspects. Market value-added increases decision-making by reducing agency costs, which leads to faster decision-making by management. Therefore, according to the above contents, this research seeks to investigate whether the degree of operating leverage has an effect on the added value of the companies' market. The statistical population of the research is 120 companies, 120 companies; Companies accepted in Tehran Stock Exchange. Also, the time domain includes 7 consecutive years from 1394 to 1400, according to the results of the variable hypothesis test, the degree of operational leverage has a significant and direct relationship with the added value of the market of companies admitted to the Tehran Stock Exchange, that is, with the increase in the degree of operational leverage of companies. The added value of that company also increases.