دور استراتيجية الاندماج على عائد السهم EPS : دراسة تحليله لحالة مقترحة لشركات التأمين العراقية المسجلة في سوق العراق للأوراق المالية

Abstract EN

The aim of this study to the statement of the role played by the merger strategy EPS in five Iraqi insurance companies And (recorded in the Iraqi market for securities)and to in order to achieve this goal has been adopted as a major hypothesis answered a preliminary study seeks to validate a, (there is no role for the merger strategy EPS), the hypothesis has been tested.The study found several of the most important conclusions 1 - There is a role for the merger strategy EPS.

2 - can identify the role of the merger on earnings per share EPS of the merged companies with high accuracy, on the contrary it in share price determined on the fact that the share price in the market denominational subject to a set of variables The study included several recommendations, most notably the following: - 1 - The need to seek Iraqi insurance companies or working in Iraq towards merger to create a powerful economic entity is able to provide services and meet the needs of the Iraqi market and then the competition .

2 - Work to increase some of the indicators of the ethnic market, which helps in judging the feasibility of the merger.