Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

The Optimal Financing Structure and Its Impact on the Profitability of Business Enterprises

Author(s): Hasan Subhi Hassan Hussein AL Abass

The aim of this research is to clarify the relationship between the financing structure of the companies under study listed in the Iraq Stock Exchange and the profitability measured by the return on assets. The research found that the dependence of the Iraqi company for carpets and modern sewing on long-term financing sources, and in a very large way, had a positive impact on the rate of return on assets. The research recommended the need to expand diversification of the financing structure, especially long-term. And intensify research studies by companies to enhance the possibility of choosing the best sources of financing for them by specialists in this regard.

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