تقييم مؤشرات الأداء المالي للشركات المدرجة في سوق العراق للأوراق المالية : دراسة تحليلية (شركة الحمراء للتأمين نموذجا)‎

الملخص EN

The research includes theoretical study and analytical study.

As for the theoretical study, it examined the subject of financial analysis and performance evaluation in general and the performance evaluation of the companies in particular, to highlight the importance of this topic in explaining the financial position of companies.

This leads to what the investor seeks in obtain as financial data that pertain to companies which leads to increased dependence on these data and increased confidence between the investor and the companies that it may invest in.

This research also dealt with the role of financial indicators in the evaluation of companies in terms of availability of liquidity, its ability to pay its long and short obligations and its ability to generate profits.

As for the practical or analytical aspect, it included the study of a sample in an insurance company listed in the Iraq Stock Exchange.

Which is Al-Hamra Insurance Company.

After applying financial indicators to the research sample through the re-analysis of its financial results, the research reached the possibility of relying on the data presented by the company in its lists financial statement.