أثر مؤشرات الأداء المالي في مكونات هيكل تمويل الشركات : بالتطبيق على الشركة السودانية للإتصالات

Abstract EN

The study aimed to explain the impact of financial indicators on components of financing structure (assets return, intellectual property rights return and economic value added) in Sudanese Communication Company 2008-2017.

By examining the statistical analysis of the study, the two researchers found that found also a statistical significant effect of the economic value added indicator on the evaluation of self-financing and non-self financing in Sudanese Communication Company as well a significant effect of assets return on the evaluation of self-financing and non-self financing in Sudanese Communication Company, as well as a significant effect of the intellectual property rights return on the evaluation of self-financing and non-self financing in Sudanese Communication Company.

The study recommended that more attention should be paid to the economic valueadded indicator besides the traditional indicators at the evaluation of companies’ performance; and comparison should be made between the modern financial indicators and traditional financial indicators at judging companies’ financial performance.