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首页> 外文期刊>International Journal of Engineering Management >The Degrees of Operating Leverage with Changes in Cash Flows from Operating Activities
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The Degrees of Operating Leverage with Changes in Cash Flows from Operating Activities

机译：经营活动的程度与经营活动产生的现金流量的变化

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The study population consisted business units listed in the Tehran Stock Exchange in the period from 1383 to 1388. In order to investigate the relationship between the degree of operating leverage and changes in cash flows from operating activities test Solidarity and the Durbin-Watson statistic is used. The results show that the changes in cash flow from operating activities and operating leverage, there is no correlation at 95 percent. But the 90 percent confidence level and have a significant negative relationship. To answer the next assumptions, the degree of operating leverage is divided into 5 floors and operating cash flow positive and negative changes are considered. When operating cash positive change is intended to increase the degree of operating leverage, stability factor is negative. This means that the positive changes in cash from operating activities and high operating leverage significant negative relationship at 90 percent. As well as the negative changes in cash from operating activities and low operating leverage significant negative relationship at 90 percent.
机译：研究人群包括1383年至1388年在德黑兰证券交易所上市的业务部门。为了研究运营杠杆程度与运营活动测试的现金流量变化之间的关系，采用团结法和Durbin-Watson统计数据。结果表明，来自经营活动和经营杠杆的现金流量的变化在95％时没有相关性。但是90％的置信水平与负相关关系很大。为了回答下一个假设，将经营杠杆程度分为5个层次，并考虑了经营现金流量的正负变化。当经营现金变动为增加经营杠杆程度时，稳定系数为负。这意味着来自经营活动的现金的正变化和高经营杠杆显着的负相关性为90％。以及来自经营活动的现金的负变化和较低的经营杠杆，导致90％的显着负关系。

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