مدى تأثير العوامل المحددة للهيكل المالي في الأداء المالي : دراسة في عينة من الشركات العراقية المسجلة في سوق العراق للأوراق المالية

Abstract EN

This study aimed to reveal the determinants of the financial structure and their impact on the financial performance of a sample of companies listed in the Iraq Stock Exchange.

The study sample consisted of (43) companies listed in the Iraq Stock Exchange which include (16) companies from the banking sector, (10) companies from the industrial sector, (5) companies from the insurance sector, (7) companies from the tourism and hotels sector (5) A company from the service sector, for the period (2009-2018).

The financial performance is represented by profitability indicators measured by return on assets (ROA), return on equity (ROE) and return on investment (ROI).

The descriptive statistics and multiple regression are used, in addition to the use of some statistical methods such as (arithmetic mean and standard deviation), as well as the the program (Eviews v.12).

After conducting the analysis of the study data and testing its hypotheses, the study reached several conclusions, the most important of which are: There is a statistically significant effect of the determinants of the financial structure on the financial performance of the companies of the study sample sectors, and we conclude that the determinants addressed by the research represented in (company size, growth rate, company assets structure) had an impact on the performance structure The financial return represented in the return on assets, return on owners' equity and the return on the invested capital.