تأثير هيكل رأس المال في الأداء المالي : دراسة تطبيقية في عينة من الشركات الأمريكية

Abstract EN

The research is concerned with studying the relationship between the capital structure and the financial performance of a sample of American companies for the period (2009) to (2018).

Using quarterly data for the research variables, there was an inverse relationship between the capital structure and return on assets indicators.

A significant effect of the capital structure on the return on assets was also demonstrated While there was no significant relationship or effect of the capital structure in the other performance indicators expressed in return on equity and earnings per share.

Key words, capital structure, return on assets, returnon equity, earnings per share.