The article deals with the analysis of the effect of financial leverage in different conditions of economic activities of an organization. The paper provides the mathematical substantiation of the economic relations, which describe this effect, as well as the conditions under which it arises. The authors make the mathematical analysis of an influence of the main parameters of the leverage on the performance indicator of the financial and economic activities of an organization.
Keywords: financial leverage, loan capital, return on equity, economic profit, forecast period, economic-mathematical model
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