أثر الرفع المالي على المردودية التجارية (العائد على المبيعات)‎

الملخص EN

The study examined the effect of the financial leverage on the commercial profitability of six listed companies in the Qatar exchange market (Industry Sector), Period 2007-2016.

Eviews.8 was used to process financial data, so that the models uses (Panel Data) based on the following variables: Financial leverage (FL) as an independent variable, commercial profitability (Return on sales) (ROS) as dependent variable.

We used in this study: the pooled regression model (PRM), the Fixed effects model (FEM), the random effects model (REM).

We found that there is a reverse effect between (FL) and (ROS.(