قياس العوامل المؤثرة في سيولة الشركات المدرجة في سوق الأوراق المالية : دراسة تحليلية مقارنة في بعض الشركات الصناعية العراقية و الأردنية

Abstract EN

The purpose of this study is to find the factors affecting the liquidity of listed companies in Iraq and Amman Stock Markets.

It was applied to a sample of 20 companies consisting of (10) Iraqi industrial companies and (10) Jordanian industrial companies.

The study concluded that there is an inverse relation between the size of the company and the return on assets and profitability of the stock with the indicator of cash readiness (Y2) and (- 13.

74) and (-0.28) and (3.

94), respectively.

The other factors purge have a direct relationship with the percentage of readiness of cash, this with regard to Iraqi companies.

As for Jordanian companies, the liquidity ratio is negatively affected by working capital, debt ratio, return on equity and earnings per share.

The size of the company and the return on assets are also positively affected.

As for the cash- ready ratio (Y), it is positively affected by a direct relationship with the working capital, the size of the company and the return on assets.

It also has an inverse relationship with respect to both debt and return on equity and earnings per share.