أثر الهيكل المالي على الأداء المالي في المؤسسة الاقتصادية : دراسة قياسية لعينة من المؤسسات المدرجة في السوق المالي السعودي خلال الفترة 2015-2020

Abstract EN

The study aimed to test the impact of the financial structure on the financial performance of a sample of 40 economic institutions included in the core sector of the Saudi financial market during the period of 2015-2020.

the long-term debt, short-term indebtedness and total indebtedness variables were used to express the financial structure; while return on equity and return on assets were used to express financial performance.

as for volume and liquidity variables, they were used as control variables ; based on cross sectional time series (CTR) data models and using the R.

studio analysis software, two statistical models were built.

the results of the applied study showed a statistically negative impact of long-term indebtedness, short-term indebtedness and liquidity on both return on equity and return on assets, while finding that there was no statistically significant impact of total indebtedness on both return on equity and return on assets.

the study also found a statistically significant positive effect of volume on both return on equity and return on assets.