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تحليل الاداء المالي الاستراتيجي واثره في تحديد قيمة المنشاة : دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للاوراق المالية == Strategic Financial Performance Analysis And The Impact In Corporate Value Determination Empirical Study On A Sample of Iraqi Banks Included In The Iraq Stock Exchange
Author name:
احمد بشير محمود العبيدي
Supervisor name:
هشام طلعت عبد الحكيم الونداوي
General topic:
Administration and Economics
Specific topic:
Strategic Planning
Degree:
Higher Diploma
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language:
Arabic
University location:
Baghdad
First pages:
07T4206 - p.pdf
Abstract:
تناول البحث موضوع تحليل الاداء المالي الاستراتيجي واثره في تحديد قيمة المنشاة، حيث تم دراسة متغيرين لهما اهمية كبيرة في الفكر المالي، اولهما المتغير المستقل المتمثل بالاداء المالي الاستراتيجي، والمتغير الثاني هو المتغير التابع المتمثل بقيمة المنشاة، وتم ا | This study addressed the strategic financial performance analysis and its impact at determining the corporate value for financial organizations; hence, two variables of great importance in the financial thought are studied. First one is the independent variable of the strategic financial performance while the second is the dependent variable represented by the corporate value. This work is to study a sample of Iraqi banks included in the Iraq Stock Exchange room. The focus is on the role of the financial performance analysis and its impact in determining the value of the banks in a sample of 10 commercial banks for nine years from 2005 to 2013. The problem description is about the nature of the existing relationship between the strategic financial performance and the corporate value, in the light of this forward a series of questions and inquiries that embodied the dimensions of the problem.This study is based on the financial statement set in the balance sheet and the income of the banks in Iraqi companies listed in the Iraq Stock Exchange room, this information is analyzed and presented as financial ratios to determine its impact on the market value and market value - added using the statistical method of simple linear regression.The study is based on two major assumptions. First major hypothesis is that (there is no significant effect of strategic financial performance indicators in the market value indicators) and give rise to a range of sub - hypotheses, while the second hypothesis is that (there is no significant effect of strategic financial performance indicators in market value - added indicators) and give rise to a range of sub - hypotheses. Hypotheses is tested using a set of the most important means of statistical regression analysis.The study found the most important conclusions : the lack of a statistically significant effect between financial performance and strategic value of the business in the companies of the study sample. That is, based on the results found that there is a series of other factors that established the value and takes the control of speculative factor or financial market efficiency.
