المديونية وتاثيرها في ربحية الشركات الصناعية دراسة تحليله لعينة من الشركات المدرجة في سوق العراق للأوراق المالية للمدة (2015-2020).

Rp- Indebtedness and Its Impact on the Profitability of Industrial Projects: An Analytical Study of a Group of Companies Listed on the Iraq Stock .pdf

This study aims to examine the impact of indebtedness on the profitability of industrial companies and to analyze the nature of the relationship between them, in order to contribute to a better understanding of how debt levels are reflected in the financial performance of these companies.
The research problem lies in the lack of clarity regarding the relationship between levels of indebtedness and profitability outcomes, which necessitates conducting an in-depth study to determine the direction and strength of this impact, especially in light of the economic and financial challenges faced by industrial companies.
The research sample consists of a selected group of industrial companies listed on the Iraq Stock Exchange, for which accurate and reliable financial data are available during the study period.
The study relied on a set of statistical methods, including descriptive analysis and regression analysis, in addition to the use of financial equations to measure indebtedness and profitability indicators represented by return on assets (ROA) and return on equity (ROE).
The study relied on a set of statistical methods, including descriptive analysis and regression analysis, in addition to the use of financial equations to measure indebtedness and profitability indicators represented by return on assets (ROA) and return on equity (ROE).
The study recommends the development of effective strategies for debt management, improving the efficiency of operational processes, and conducting periodic financial analyses to assess the impact of indebtedness on profitability, thereby contributing to sound financial and investment decision-making.