محتوى المقالة الرئيسي

مسعود نريمان حيدر masood.narimann@gmail.com
شاخوان سعيد سنگاوی shaxawan.saed@charmouniversity.org
عمران محمد رشيد omran.rashid@spu.edu.iq


الملخص

          الهدف من هذه الدراسة إلى تحليل أثر السيولة والربحية ونسبة السوق إلى القيمة الدفترية على شركات تصنيع حقوق المساهمين للفترة (2018-2022) المدرجة في سوق العراق للأوراق المالية. تشمل النسب المالية التي تم تحليلها في هذه الدراسة النسبة الحالية، والنسبة السريعة، وهامش الربح الصافي، ونسبة السوق إلى القيمة الدفترية، وحقوق المساهمين. وتم الاعتماد على البيانات المالية المراجعة الى 11 شركة تم إدراجها بشكل صحيح في البورصة لمدة خمس سنوات، باستخدام تقنية أخذ العينات المستهدفة للحصول على البيانات. تم استخدام مناهج البحث الكمي والوصفي في هذه الدراسة والتي تتضمن وصف النسبة الحالية (CR) والنسبة السريعة (QR) وهامش الربح الصافي (NPM) ونسبة السوق إلى القيمة الدفترية (MBR) كمتغيرات مستقلة. يتم التعامل مع حقوق المساهمين (SE) كمتغير تابع. في هذه الدراسة، تم استخدام القوائم المالية، مثل تقنيات جمع البيانات، وانحدار بيانات اللوحة، والأساليب الإحصائية لتقييم واختبار الفرضيات بمساعدة برنامج EViews 12. تشير النتائج إلى أن النسبة الحالية (CR) ونسبة السوق إلى القيمة الدفترية (MBR) لها تأثير سلبي كبير على حقوق المساهمين (SE). هذا هو المكان الذي يكون فيه للنسبة السريعة (QR) تأثير إيجابي مهم وكبير على حقوق المساهمين (SE). ومع ذلك، فإن هامش الربح الصافي (NPM) ليس له تأثير كبير على حقوق المساهمين (SE) في شركات التصنيع في العراق.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

تفاصيل المقالة

كيفية الاقتباس
مسعود نريمان حيدر, شاخوان سعيد سنگاوی, & عمران محمد رشيد. (2025). تحليل أثر نسبة السيولة ونسبة الربحية ونسبة السوق على حقوق المساهمين: دراسة تطبيقية في سوق العراق للأوراق المالية للفترة (2018-2022). مجلة تكريت للعلوم الادارية والاقتصادية, 21(70 part 1), 438–458. https://doi.org/10.25130/tjaes.21.70.1.23
القسم
Articles

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