كفاءة أدارة الموجودات المالية و أثرهاعلى ربحية الشركات و عوائد الاسهم العادية : دراسة تحليلية للعينة من الشركات العامل في القطاع الصناعي سوق العراق للأوراق المالية

Abstract EN

The study this study attempts to highlight on the importance of efficient management of financial assets on the profitability of companies and the returns of ordinary shares of a sample of companies in the industrial sector and listed in the Iraqi market for securities according to financial analysis, which is one of the effective tools to evaluate the performance of companies, and through those methods the management can take Appropriate decisions, As the measurement of profits of the objectives sought by companies at the present time and is an appropriate indicator "in determining their value, the research community included the Iraq Stock Exchange, while the sample of the study included (10) companies operating in the industrial sector for the period from 2012-2017.

The research found that companies in the industrial sector are efficient in upgrading their financial assets, which reflected on the stock prices in the financial markets, which affected the returns on the stock due to the difference in the closing price of the stock from year to year.

Positively which caused the rise in the value of the stock and the emergence of a boom in the market.