أثر الأداء التشغيلي على ربحية السهم لعينة من الشركات المدرجة في سوق العراق للأوراق المالية

Abstract EN

The objective of the current research is to test a set of operational performance indicators that included (operating cycle, turnover rate of non-current assets), as independent sub-variables on the profitability per share of a group of companies listed on the Iraq Stock Exchange within the industrial sector.

The sample size was 16 industrial companies for the duration (2015-2019).

The research considered the model of multiple linear regression to test the relationship according to a set of statistical tests using SPSS.

The research found a set of results; the most important one is the existence of a positive correlation and impact between the non-current asset turnover ratio with earnings per share, and on the contrary, in the operating cycle ratio.

The research recommended that decision-makers must focus on the asset turnover rate, as it has a high impact on earnings per share, on the other hand the decision maker should give a to operating cycle an area of less importance when discussing and making decisions related to the profitability per share.