التحليل المالي و علاقته بقياس و تقييم الكفاءة المالية لشركات التحويل المالي المدرجة في سوق العراق للأوراق المالية للفترة (2013-2017)‎

الملخص EN

The study aimed to know the role of vertical and horizontal financial analysis of financial statements in measuring the financial efficiency of companies in order to identify and enhance strengths and weaknesses and address them in order to find out the strengths and strengthen them and weaknesses and address them in addition to knowing the strength of their financial position and for the purpose of achieving this the study relied on the analytical approach in order to consolidate the concepts covered by the study.

The study sample included (4) companies listed on the Iraq Stock Exchange for the period (2013-2017) and the problem of the study crystallized in the lack of interest by managers of financial transfer companies that were researched on the importance of financial analysis in measuring financial efficiency and the vertical and horizontal method was used in the analysis.

And the (Excel 2007) program was used to extract the results and the study reached several conclusions the most important of which is the weakness of the investment capacity of the researched companies and the possession of some companies with good financial efficiency which enhances their financial position.