الحجم الأمثل للشركة و أثره في مؤشرات الربحية : دراسة تطبيقية على عينة من الشركات المدرجة في سوق العراق للأوراق المالية للمدة (2010-2019)‎

الملخص EN

The study aimed to estimate the optimal size of the company and its impact on the financial performance indicators of the companies listed on the Iraq Stock Exchange, as the optimum size of the companies was measured using a production function, which is the Cob Douglas function, and the unbalanced data model was also used.

Which combines cross sections and time series, based on annual data that included (57) companies listed on the Iraq Stock Exchange for the period from 2010 to 2019.

The study found that there are companies that have achieved levels very close to the optimum size, as for the effect of the optimal size of the company on the financial performance indicators, the study found that there is a significant negative effect of the optimal size of the company on the return on investment and the return on assets.