أثر بعض العوامل المحددة للأداء المالي في الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

Abstract EN

This research focuses on the Impact of Some Factors Determining the Financial Performance of Industrial Firms Listed in the Iraq Stock Exchange, which is one of the topics that require adequate studies due to the large relative weight of the industrial sector in the gross domestic product, and the weak ability of the Iraqi industrial sector in the face of the large volume of competition By foreign or Arab products as well as some variables of the internal and external financial environment, for example, but not limited to (working capital, ratio of tangible assets, ratio of short-term liabilities to liabilities, ratio of long-term liabilities to liabilities, ratio of asset growth, inflation, output growth Gross domestic, interest rate and exchange rate), which is reflected in the decline in performance indicators in general, and financial performance in particular, and the importance of the research lies in its attempt to monitor some of the most important independent variables influencing such as macro and microeconomic factors, current financial performance indicators and foreseeing their future impact, in light of the development of A cloudy political environment, a distorted economic environment and a high financial competitive struggle over capital as one of the inputs to raising the capital density and building the investment budget in this sector.

The research reached a set of conclusions, perhaps the most important of which was: The explanatory variable of asset growth was one of the most important variables influencing the majority of models.

As for the variable of financing assortment of short-term and long-term financing, it did not show its moral effect, and after analyzing the data and reaching the most important conclusions, some were formulated The proposals, perhaps the most important of which are: Taking care of the investment structure, specifically fixed assets in terms of evaluation and measurement methods, and industrial firms should also take care of the decision-making process and take the financing decision in terms of relative weight, which is what companies are looking for as a main objective.