تأثير مؤشرات المرونة المالية في الأداء المالي : دراسة تحليلية للشركات العراقية الصناعية

الملخص EN

The study aimed to measure the impact of financial resilience indicators on financial performance, by applying it to a sample of (5) industrial companies listed in the Iraqi Stock Exchange, which were selected based on the availability of data for the study period (2005-2019).

This study was applied to the mentioned sample for a period of (15) years, and the study used a set of statistical tests using the statistical program (SPSS V.22), through the use of the multiple regression coefficient and using the method of backward deletion, as well as the calculated (t) value For the regression coefficient and coefficient of determination (R2) and the value of (F) calculated for the equation of the model, whether the value is significant or not significant at the mentioned indicator.

The study reached a set of results, the most important of which is rejecting the null hypothesis (H0) and accepting the alternative hypothesis in the sense of (there is a significant effect of financial resilience indicators with most financial performance indicators), where the statistical results indicate that the hypotheses had a significant effect because the results of F calculated for the fixed effect were It is better compared to the results of the backward elimination, as well as the significant presence of the regression coefficient of the financial resilience indicators at two significant levels (5% , 10% ) through sig.

With most of the financial performance indicators in most companies (national, Baghdad, Al-Kindi, Iraqi, sewing) with the exception of some cases, including not rejecting the null hypothesis due to the ence of a significant effect in it.

The study recommended that companies take into consideration these variables by applying financial flexibility indicators, in particular the financial leverage ratios (trading ratio, equity multiplier), cash ratio and net cash flow on the financial performance indicators as they are able to respond effectively to unexpected shocks to the company and avoid the risk of bankruptcy and face Financial commitments and investment opportunities.