أثر الهيكل المالي على الأداء المالي للفنادق المدرجة في سوق العراق للأوراق المالية

العناوين الأخرى

The impact of financial structure on the financial performance for hotels listed on the Iraq stock market

مقدم أطروحة جامعية

البهادلي، أحمد كاظم قاسم

مشرف أطروحة جامعية

الساكني، سعد

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

This study aimed to identify the level of financial structure and its impact on the financial performance of five hotels listed in the financial market in the city of Baghdad (Palestine, Babylon, Mansour, Baghdad and Ishtar), and the financial ratios were used to measure the financial structure (internal and external finance) and measure performance Financial (debt ratio, return on investment and asset turnover) for the years between 2013 and 2017, as well as the use of correlation and impact to test the relationship between sub-variables.

To achieve the objectives of the study, the financial ratios were extracted from the financial statements of the five hotels for the periods between 2013 and 2017, and the Pearson correlation coefficient and the simple linear regression were adopted to select the hypotheses.

The study found that most hotels relied more on internal financing than on external financing in building their financial structure.

The financial structure has had a positive effect on the financial structure, but this effect is not at the required level.

The most important recommendations were to reconsider the rates of internal and external financing in the construction of the financial structure and dependence on external financing and not to maintain high liquidity

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الأسواق المالية
• عمان
• الفنادق
• الأداء المالي

عدد الصفحات

111

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-963329