List of Articles Degree of Operating Leverage (

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  1 - Examination of the relationship between Economic Value Added and Operational Leverage , for companies at Tehran Stock Exchange (TSE)
  Hashem Nikomaram Maryam Alavian Ghavanini
  This study examines the relationship between Economic Value Addedand Degree of Operating Leverage. The main target of this study isintroducing Economic Value Added as a performance appraisal and valueassessment index, thus the relationship between EVA and DOL , sale&rsq More

  This study examines the relationship between Economic Value Addedand Degree of Operating Leverage. The main target of this study isintroducing Economic Value Added as a performance appraisal and valueassessment index, thus the relationship between EVA and DOL , sale’sgrowth and profit’s growth , for companies at Tehran Stock Exchange,was examined , for the period 2002 through 2007 ,in order to find themost suitable index. For testing the hypothesises of this research ,Multiple Regression Method was used for cross – sectional data.The results show that EVA has meaningful relationship with both DOLand profit’s growth .But EVA has no meaningful relationship withsale’growth. The results also indicate most powerful relationship betweenEVA and profit’s growth compare to relationship between EVA andDOL. Manuscript profile