The effect of financing structure on value-based financial performance Analytical

Authors

  • Asst Prof Dr. Haider Jassim Al-Jabouri Faculty of Administration and Economics/University of Kufa
  • Researcher Wissam Abdul Amir Jawad Faculty of Administration and Economics/University of Kufa

DOI:

https://doi.org/10.36322/jksc.177(A).18739

Keywords:

financing structure, value-based financial performance, industrial companies

Abstract

The current study seeks to measure the impact of the financing structure, with its sub-variables (equity at book value to total assets, total short-term debts to total assets, market value of shares to total assets, retained earnings to total assets) as an independent variable, on financial performance based on value. , which consists of (economic value added, and monetary value added) As a dependent variable, and determine the type of relationship between the variables of the study, in the industrial joint stock companies, the study sample, and in order to achieve the objectives of the study and answer its questions, the study tested a sample of the joint industrial companies, using the data published on the website of the Iraq Stock Exchange for the period from (2010- 2020) and the sample included (12) industrial companies listed on the Iraq Stock Exchange.

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References

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Published

2026-04-12

How to Cite

Al-Jabouri, H. and Jawad, W. (2026) “The effect of financing structure on value-based financial performance Analytical”, Journal of Kufa Studies Center, 1(77(A), pp. 248–273. doi:10.36322/jksc.177(A).18739.

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