أثر قرار الاستثمار على الأداء المالي : دراسة تحليلية لعينة من المصارف التجارية العراقية للمدة من 2006-2015

الملخص EN

The study has dealt with a very important topic, in the modern financial thought, which is the basis of the modern financial management field that represented by the impact of the investment decision on financial performance, The study aimed to derive and measure the ratios of investment decision and analyze it as well as to measure financial performance indicators and analyze it for a sample of commercial banks listed in the Iraqi market for Stock Exchange to know the role of investment decision in financial performance with it and also it aims to show the correlation between the variables of the study and the impact of the investment decision in financial performance and embodied the problem of study in the following question: - What is the extent and Intellectual connection reflected by the investment decisions in achieving acceptable levels of financial performance contribute effectively to achieve the objectives set in the banks sample study ? The sample of the study was selected from the Iraqi commercial banks that listed in the Iraqi Stock Exchange of ten Iraqi commercial banks that have studied for ten years from 2006 to 2015.

The rate of current assets to total assets was used to measure the independent variable (X),The mean rate of return on the available funds was used to measure the Y variable.

A number of statistical methods were used to measure the relationships between the study variables: arithmetic mean, simple correlation coefficient (r), T test, simple regression coefficient (b) and F (R2).

The most important findings of the study are the existence of a correlation relationship of statistical significance and moral relationship and the impact of significant statistical and moral decision to invest in financial performance and this supports the presuppositions of the study.