Financial analysis tools for managers and their role in enhancing financial sustainability: A study of a sample of industrial companies listed on the Iraq Stock Exchange for the period (2011-2023)

Abstract

This study aimed to identify the role of financial analysis tools for managers in enhancing financial sustainability, in industrial companies listed on the Iraq Stock Exchange for the period (2011-2023), to address the problem of poor financial sustainability. The study is important in providing a theoretical and applied framework that supports decision-makers in improving financial sustainability and contributing to enhancing academic understanding of the relationship between managers' financial analysis, and sustainability financial. The study population included listed industrial companies, and the full data was collected for a period of financial statements for (12) companies, and the study used financial statements for a period of (13) years, covering the period from 2011 to 2023. The sample relied on the available data, and the study used the applied aspect in analyzing panel data. The study used the descriptive analytical method, with multiple regression analysis to test hypotheses using appropriate statistical programs using Eviews10, Smart PLS v.4, and Excel365. the study has found The results of statistical analysis revealed the role of financial analysis tools for managers in enhancing the financial sustainability of industrial companies listed on the Iraq Stock Exchange Study sample, and the study also recommended working to enhance financial analysis tools for managers in the analysis, because of its importance in achieving financial sustainability for industrial companies, and also important in the decision-making process at all levels from planning to decisions Operational.