A monograph extending the traditional classification and analysis of the traditional corporate leverages .
Through the present treatise the author endeavours to : ( a ) formulate the concept of ‘ corporate de - leverage with fixed revenues ’ as diametrically opposite to the concept of ‘ corporate leverage with fixed expenses ’ and propose : ( i ) the missing links between the traditional operating and financial ( or financing ) leverages , and ( ii ) the modified classification of corporate leverage ( and de - leverage ) , with the introduction of fixed operating revenues , fixed non - operating revenues and fixed non - operating expenses , hitherto absent in the traditional analysis of corporate leverage ; ( b ) generalize the concepts and theories of ‘ corporate leverage with fixed expenses ’ and ‘ cor - porate de - leverage with fixed revenues ’ ; and ( c ) apply the general theories { mentioned in ( b ) above } to re - analyse the traditional corporate leverages and to analyse the proposed corporate leverages and de - leverages .

First Edition ( NOVEMBER 2009 ) ; 2nd Revised Edition ( JANUARY 2010 ) , 3rd revised edition ( April , 2010 )