L'effet de levier de le dette est un des outils d'analyse et de gestion financiere les plus diffuses aupres des responsables d'entreprises. Nous porposons un modele detaille de la mesure de l'effet de levier, fonde sur les documents comptables, et qui permet de mesurer la contribution du levier a la rentabilite des entreprises.
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Paper provided by Ecole Superieure de Commerce de Paris. Groupe ESCP- in its series Papers with number
97/135.
Find related papers by JEL classification: C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation and Testing M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting