{"title":"通过固定成本覆盖率解释斯里兰卡医疗保健部门财务杠杆对公司绩效的影响","authors":"Chamil W. Senarathne, T. R. Perera","doi":"10.1515/mosr-2021-0014","DOIUrl":null,"url":null,"abstract":"Abstract This paper finds that there is a significant negative relationship between financial leverage and firm performance in the healthcare industry in Sri Lanka. Furthermore, the fixed cost coverage by the utilization of fixed and operational assets is positively and significantly related to firm performance.","PeriodicalId":177702,"journal":{"name":"Management of Organizations: Systematic Research","volume":"76 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Explaining the Impact of Financial Leverage on Firm Performance in the Healthcare Sector in Sri Lanka by Fixed Cost Coverage Ratio\",\"authors\":\"Chamil W. Senarathne, T. R. Perera\",\"doi\":\"10.1515/mosr-2021-0014\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract This paper finds that there is a significant negative relationship between financial leverage and firm performance in the healthcare industry in Sri Lanka. Furthermore, the fixed cost coverage by the utilization of fixed and operational assets is positively and significantly related to firm performance.\",\"PeriodicalId\":177702,\"journal\":{\"name\":\"Management of Organizations: Systematic Research\",\"volume\":\"76 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Management of Organizations: Systematic Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1515/mosr-2021-0014\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management of Organizations: Systematic Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1515/mosr-2021-0014","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Explaining the Impact of Financial Leverage on Firm Performance in the Healthcare Sector in Sri Lanka by Fixed Cost Coverage Ratio
Abstract This paper finds that there is a significant negative relationship between financial leverage and firm performance in the healthcare industry in Sri Lanka. Furthermore, the fixed cost coverage by the utilization of fixed and operational assets is positively and significantly related to firm performance.
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