هيكل رأس المال ودوره في ربحية الأسهم

علي فليفل; عمار عبد الحسن

doi:10.36322/jksc.176(c).19686

Authors

Asst. Prof. Dr. Ali Abdul Ameer Flaifel University of Kufa / College of Administration and Economics
Ammar Ameer Abdul Hasan Researcher University of Kufa / College of Administration and Economics

DOI:

https://doi.org/10.36322/jksc.176(c).19686

Keywords:

capital structure, Earnings per share

Abstract

The research aims to determine the nature of the capital structure and its role in the profitability of shares through a comparative study of a sample of Iraqi and Qatari companies for the period (2012-2021) and using annual data for the research variables, and measures were used for the independent variable, which are (long-term loans / equity, long-term loans / total assets, long-term loans / property rights in addition to long-term loans) As for the dependent variable, the measure was used (earnings per share EPS), and the relationship was analyzed and a close correlation was found between the capital structure and the profitability of shares for most Iraqi and Qatari companies, and the most important The findings of the research is to confirm the optimal investment role for the capital structure and the compatibility between internal and external financing, which enhances the increase in the value of the share and the increase in profitability.

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References

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