الدور التفاعلي لمؤشرات الربحية في العلاقة بين نمو الفرص الاستثمارية وتعظيم القيمة

قائمة المصادر

اولاً: المصادر العربية

أ‌- الرسائل الجامعية والاطاريح:

1- الخفاجي، حسنين حامد شاكر، 2018، "قرارات التمويل وانعكاساتها في القيمة السوقية لمنشآت الاعمال"، رسالة ماجستير، كلية الإدارة والاقتصاد، جامعة كربلاء.

2- العبيدي، فاضل محمد علي، 2010، "البيئة والفرص الاستثمارية في الاقتصاد العراقي مع إشارة لمحافظة الانبار"، رسالة ماجستير، كلية الإدارة والاقتصاد، جامعة الانبار، الرمادي.

3- كاظم، حيدر نعمة، 2022، "تأثير المداخل الجديدة للاعتراف بالإيراد على وفق معايير الإبلاغ المالي (IFRS) في القوائم المالية وانعكاسه على قيمة المنشأة (بحث تطبيقي)"، اطروحة دكتوراه، المعهد العالي للدراسات المحاسبية والمالية، جامعة بغداد.

ب‌- الوثائق والتقارير السنوية

1- القوائم المالية للشركات عينة الدراسة.

2- دليل الشركات والتقارير المالية الصادرة عن سوق العراق للأوراق المالية.

ثانياً المصادر الاجنبية

A- Books

1- Brigham, Eugene F., & Ehrhardt, Michael C. (2020). Financial Manage-ment: Theory and Practice, 16th Edition, Cengage.

B- Journals & Article

1- Chandra, K., Sadalia, I., & Siburian, R. (2017). The effect of capital struc-ture, profitability and dividend policy on intrinsic value of firm. Research Journal of Finance and Accounting, 8(14): 101-107.

2- Fatmawatie, N., Natalina, S. A., & Fauza, H. (2021). Effect of Net Profit Margin and Company Size on Risk Disclosure. MEC-J (Management and Economics Journal, 5(2), 187-196. DOI: https://doi.org/10.18860/mec-j.v5i2.11741

3- Ferdayani, P.E., Budiartha, K., Suprasto, H.B., & Gayatri (2019). The Ca-pability of Tenure Audit as a Moderation in the Effect of Profitability , Finan-cial Distress and Firm Size in Audits Delay Ni. International Journal of Science and Research (IJSR), 8(4), 630-635.

4- Irawan, S., & Apriwenni, P. (2021). The effect of free cash flow, financial distress, and investment opportunity set on earnings management. Journal of Business Accounting, 14(1), 21-37.‏‏ DOI: https://doi.org/10.30813/jab.v14i1.2458

5- Kurniawan, E. (2020). Determinants of Investment Opportunity Set and Free Cash Flow as Moderation. Performance, 2(02), 135-148.‏ DOI: https://doi.org/10.34005/kinerja.v3i01.967

6- Maiyaliza, Mardiyani, & Budianto, E. (2019). The Influence of Market Val-ue Added, Return on Assets and Return on Equity on Stock Price in Property and Real Estate Companies Listed on The Indonesia Stock Exchange Period 2013 – 2017. Journal of Finance and Banking (JIKA), 8(2), 90-108. DOI: https://doi.org/10.34010/jika.v8i2.1698

7- Monica, A., & Suhendah, R. (2020). The Effect of Firm Size, Leverage, and Investment Opportunity on Cash Holding. Journal of Accounting Paradigm, 2(1), 176-185.‏ DOI: https://doi.org/10.24912/jpa.v2i1.7145

8- Rambe, B.H. (2014). The Influence of Profitability, Company Size, Free Cash Flow, Sales Growth, Investment Opportunity Set on Company Value with Debt Policy Intervening Variables. Ecobisma (Journal of Economics, Business and Management), 1(2), 99-107.‏ DOI: https://doi.org/10.36987/ecobi.v1i2.1398

9- Rizqia, D. A., & Sumiati, S. A. (2013). Effect of managerial ownership, fi-nancial leverage, profitability, firm size, and investment opportunity on divi-dend policy and firm value. Research Journal of Finance and Account-ing, 4(11), 120-130.‏

10- Sari, I. A. G. D. M., & Sedana, I. B. P. (2020). Profitability and liquidity on firm value and capital structure as intervening variable. International Re-search Journal of Management, IT and Social Sciences, 7(1), 116-127. DOI: https://doi.org/10.21744/irjmis.v7n1.828

11- Wahyuni, P. D. (2021). Free cash flow, debt policy and profitability: Anal-ysis the investment opportunity set. European Journal of Business and Man-agement Research, 6(4), 157-162.‏ DOI: https://doi.org/10.24018/ejbmr.2021.6.4.968

12- Winarko, H. B., & Jaya, F. I. (2018). Using Profitability Ratio and Eco-nomic Value Added for Financial Performance Analysis in an Integrated Media Company. Journal of Business and Entrepreneurship, 6(2), 22-45.‏

13- Yuyanti, R., & Mulya, H. (2020). Effect of Company Size, Audit Profita-bility, Leverage, and Audit Opinion on Audir Delay with Audit Quality as Moderators (Empirical Study of Listed Mining Companies on the Indonesia Stock Exchange for the 2014-2018 Period).‏ Saudi Journal of Business and Management Studies, ISSN (P): 2415-6663; ISSN (E): 2415-6671, 5(6): 361-369. DOI: https://doi.org/10.36348/sjbms.2020.v05i06.007

C- Dissertation

1- Mufidah, N. (2020). The moderating role of dividend policy on the effect of liquidity, profitability, leverage and investment opportunity set on stock re-turns: A study of service companies listed in the Jakarta Islamic Index 2014-2018 (Doctoral dissertation, Maulana Malik Ibrahim State Islamic University). DOI: https://doi.org/10.24856/mem.v35i2.1553

2- Nurcahaya, G. (2017). The Effect of Profitability, Investment Opportunities Set, Cash Holdings, Debt Policy, Dividend Policy, Managerial Ownership, and Firm Size on Firm Size (Study on Manufacturing Companies Listed on IDX 2012-2014 Period) (Doctoral dissertation, University of Muhammadiyah Su-rakarta).‏

3- Prastika, NPY, & Candradewi, MR (2019). The Effect of Profitability, Asset Structure, and Liquidity on the Capital Structure of Building Construction Subsector Companies in Bei.