قرارات الاستثمار للسندات المبنية على التحليل المالي و علاقتها بتقييم أداء الشركات : دراسة تحليلية لمجمع صيدال خلال الفترة (2002-2017)‎

Abstract EN

The evaluation of the financial performance of the institution is one of the main tools used by the different investor groups to help make the appropriate investment decisions.

This study focused on the impact of financial performance evaluation categories on investment decision making.

The study was conducted at the Sidal Complex during the period (2002-2017) The use 11 of the ratio reflects the financial performance was based on SPSS outputs to interpret the results and test hypotheses.

The results revealed a statistically significant relationship between the general liquidity ratio, the rapid liquidity ratio, the turnover rate of the assets traded and the percentage of financial independence, and the existence of a statistically significant inverse relation between the indebtedness ratio, external financing ratio and the return on equity.

The turnover rate of total assets, the turnover of fixed assets, the rate of return on total assets and profit-to-sales ratio.

The study recommended that investors rely on ratios of financial performance assessment for their role in the statement of financial position of the institution.