Testing the relationship between financial leverage and financial sustainability of industrial companies contributing to the Iraqi market Securities for the period from 2010 - 2020
DOI:
https://doi.org/10.36322/jksc.v1i72.15711Keywords:
Financial leverage, financial sustainability, industrial companiesAbstract
The research seeks to test the relationship between financial leverage and financial sustainability of joint stock companies in the Iraqi stock market, as the indicator (ratio of total liabilities to total assets) was relied on to measure the independent variable financial leverage, and the (ROA t) scale to measure the dependent variable financial sustainability, and to determine the type of The relationship between the research variables, in the industrial companies, the research sample, and in order to achieve the objectives of the research and answer its questions, the research was tested in the study community of the industrial joint stock companies, which numbered (14) companies, using the data published on the website of the Iraq Stock Exchange for the period from (2010- 2020) and the sample included (12) listed industrial companies. The most important finding of the research is that the focus of the research sample companies with funding for financial leverage has an impact on the financial sustainability of the research sample companies, which is a positive effect and goes in the same direction (a direct relationship).
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