Keywords: D24
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Journal Articles
Review of Accounting and Finance (2026) 25 (1): 52–74.
Published: 10 December 2025
... their critical importance, efficient operations and robust risk management practices are essential. Stable and efficient insurers reduce transaction costs throughout the economy, thereby fostering sustainable growth. Currently, there is no funding information. C14 D24 G22 Insurance...
Journal Articles
Review of Accounting and Finance (2019) 18 (3): 346–365.
Published: 15 July 2019
... Leverage DFL FCF TDL Output volume Investment volume Financial leverage Risk-return frontier D24 G39 The conventional risk measure, degree of operating leverage (DOL), is the elasticity of operating profit with respect to output or sales. By definition, DOL implicitly assumes...

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