تحليل و تقييم الأداء المالي لشركات الاستثمار العقاري في إقليم كردستان العراق : حالة دراسية عن شركة كاره مشروع بارز ستي السكني في دهوك

Abstract EN

The real estate investment in Duhok Governorate witnessed in several stages and fluctuations.

In addition to happening several developments and fluctuations of economic, social and political in the whole governorates in Iraq in general, and in Duhok governorate specifically.

Overall, events and developments after 2003, also a relative improvement of the living level for the Iraqi citizen, and continuing increasing population, and an increasing need for the housing in Duhok governorate all of these caused to tend tens of real estate investment firms to build up tens of housing projects in Duhok governorate.

These developments continued until appearing the financial and economic conflicts between the Iraqi government and Kurdistan Iraq region government in 2015.

As well, entering the whole of Iraq in a war with terrorist organizations.

Which negatively affected the economic activities in general, and real estate investment in specific in Duhok governorate.

The current study aims to evaluate real estate companies performance (Gara Company/Barez City Residential Project) in Duhok governorate in the period (2012-2016).

Through analyzing financial statements of the company ( e.

g.

assets, liabilities, equity and net cash flows), Use a number of financial ratios such as (Liquidity Ratios, Profitability Ratios and Leverage Ratios).

And to investigate the range of the distribution of the data that has particular to a studied phenomenon, with the normal distribution curve by using (Average, standard deviation, the highest and lowest value, Skew ness, Skew Kurtosis), thus to give a diagnostic picture about data of the research variables.