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اثر بعض المتغيرات المالية في نسبة الرفع المالي : دراسة تحليلية مقارنة - في عينة من الشركات السعودية والاردنية == The Impact of Some Financial Variables In The Financial Leverage Ratio An Analytic Comparative Study In A Sample of Saudi And Jordanian Companies
Author name:
نضال جاسب خزعل
Supervisor name:
حمزة محمود الزبيدي
General topic:
Administration and Economics
Specific topic:
Business Administration
Degree:
Master
University:
Mustansiriyah University
Language:
Arabic
University location:
Baghdad
First pages:
07T4295 - p.pdf
Abstract:
انطلقت الدراسة من ضرورة الاهتمام بهيكل التمويل والرفع المالي والمتغيرات المالية (العوامل) التي تؤثر على نسبة الرفع المالي (الربحية, القوة المالية, السيولة، الموجودات الثابتة، نسبة الضريبة، درجة الرافعة التشغيلية، الحجم، النمو، المخاطرة)، وتجسدت مشكلة الدر | The study set out from the necessity of interest in the financing structure, financial leverage and financial variables (factors) affecting the financial leverage ratio (profitability, financial power, liquidity, fixed assets, tax ratio, the operating leverage extent, size, growth, and risk). The study problem was personified in the extent of the Saudi and Jordanian companies using the financial leverage ratio and the impact extent of those factors on the financial leverage ratio. The study sample involved (20) Saudi corporations and (20) Jordanian corporations in various sectors registered in the Saudi and Jordanian security market for the duration (2008 - 2012). The study defined hypotheses which were tested by statistical instruments like : percentage, mean and simple linear regression based on SPSS program. The study revealed a collection of conclusions, the most important of which were : liquidity is regarded as an effective factor on determining the ratio of financial leverage, for the companies which suffer from low liquidity accumulate short - term debts; therefore, they can not resort to the financial leverage and prefer having fixed assets with high ratio to the total of their assets using the financial leverage, since they borrow at a lower profit rate because the borrowed money is secured by the value of fixed assets
