تأثير سياسة الديون في ربحية السهم في مجموعة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The current research aims to test the impact of debt policy on earnings per share in a group of Iraqi banks listed on the Iraq Stock Exchange.

As the debt policy was adopted as an interpreted variable, and earnings per share as an depended variable to reach the goal of the research.

The sample consisted of (67) viewers, and the statistical package program (SPSS V24) was used in the statistical analysis to reach the goal of the research, and the research concluded that there is a positive effect of debt policy on earnings per share.

One of the most important recommendations was to reduce companies' dependence on debt in achieving profits, which is reflected in the increase in earnings per share.