تأثير رأس المال العامل على قيمة الشركة: دراسة تطبيقية على عينة من المصارف العراقية الخاصة في سوق العراق للأوراق المالية

الملخص EN

This research seeks to shed light on the intellectual framework of working capital, methods of its measurement and strategy, and the extent of its impact on the value of the company in the research sample (a group of Iraqi Banks), with an indication of the cognitive foundations of the value of the company and the methods used to measure it through application to a sample of banks listed in the market Iraq securities was one of eleven banks during the years from 2011-2020, and the number of views was 110.

to achieve the goal of the research, the impact of working capital management on the value of the company, quantitatively for ten years for the research sample, using the trading ratio and showing its impact on the value of the company using the market value of the company's shares (the bank).

the researcher concluded that there is a significant effect of working capital on the market value of shares in the banks in the research sample.

in light of the conclusion reached by the researcher recommends the need for banks to follow up on the levels of capital because of its great importance in influencing the levels of financial performance and thus achieving the goals of these banks, maintaining working capital in a balanced manner and taking advantage of investment opportunities so that the bank can meet its obligations and at the same time the optimal investment for those money.