اثر هيكل التمويل في الاداء المالي للشركات (دراسة تطبيقية على عينة من الشركات المدرجة ضمن سوق العراق للأوراق المالية للمدة من (2008- 2019)

The effect of financing structure on the financial performance of companies

Abstract :

The study examined the role that the financing structure plays in the financial performance of companies, with an indication of the foundations followed in building the financial structures, as the problem of the study is that companies face some difficulties in building their financial structures, which are based on their strategies that they set for the purpose of initiating them. The financing should be done according to the scientific contexts, methods and methods in order to achieve the company’s goals.

The study aimed to test the capabilities of companies listed on the Iraq Stock Exchange in building their financing policies by analyzing the extent to which these policies are affected by the level of profits achieved for their shareholders, as well as helping investors in companies listed on the Iraq Stock Exchange to follow scientific and practical methods in determining the type of financing that It can help hedge against damages resulting from fluctuations in the prices of companies listed on the financial market.

As well as access to finding alternatives to the financing policies followed, in order to reduce the effects resulting from fluctuations in stock prices and what affects the level of profits achieved. The study also followed the statistical approach in testing the hypotheses of the study. The study also dealt with (5) companies from different sectors as a sample that was relied upon for a study to draw its conclusions.

The study reached a set of conclusions, the most important of which are: –

The frequent financial faltering of companies listed in the financial market negatively affects their activities and performance at the market level because the financial position is a safety valve and a line of defense for performance and activity that achieves the goals of the companies.

Among the most important recommendations recommended by the study are the following:

The necessity to include in the final report the data and financial statements published by the companies listed in the financial market at the end of the financial period with all the rules and foundations on which the financing structures are built in order to identify the method followed in building the financing structure.