Measuring the level of financial sustainability in industrial companies contributing to the Iraq Stock Exchange for the period from 2010 - 2020

Abstract

The research seeks to measure the level of financial sustainability of industrial companies participating in the Iraqi stock market, as the indicator (ROA, ROA t + ROA t-1 + ROA t-2) was relied on to measure the financial sustainability of the industrial companies participating in the research sample, and in order to achieve Objectives of the research and answering its questions The research was tested in the study community for the industrial joint stock companies registered in the Iraqi Stock Exchange, which numbered (14) industrial joint stock companies, using the data published on the website of the Iraqi Stock Exchange for the period from (2010-2020) and the sample included ( 12) A listed industrial company. In order to process the data, some financial equations and statistical methods were used, and the results were extracted using Eviews-9 programs. The most important finding of the research is that we recommend the research sample companies to focus and take into consideration the interest in financial sustainability through their dealings, as it benefits the company’s reputation, which is a positive thing and goes in the same direction in developing the company and winning customers in selling its products in light of the competition market, as well as the need to adopt companies Listed on the Iraq Stock Exchange in general and the research sample in particular, achieving the (ROAt) ratio of financial sustainability