A master's thesis at the University of Basrah examines the relationship between financing structure and financial performance of Iraqi industrial companies listed on the Iraq Stock Exchange:
A master's thesis at the College of Administration and Economics, Department of Financial and Banking Sciences, examined the impact of the financial structure on the company's financial performance. A case study of a sample of industrial companies listed on the Iraq Stock Exchange for the period (2014-2023).
The thesis presented by researcher Hanadi Musharraf Abdul Aziz aims to analyze the components of the financial structure of listed Iraqi industrial companies and measure their financial efficiency through liquidity and profitability indicators. It also examines the impact of debt and equity ratios on financial performance and provides recommendations to enhance efficiency through effective management of the financial structure.
The thesis concluded that the components of the financing structure, particularly debt and equity ratios, significantly impact the financial performance of industrial companies, and that a balanced mix of financing sources achieves better efficiency and performance than over-reliance on any one of them.
The study recommended adopting a balanced financing policy that combines self-financing and borrowing, based on sound risk management, enhanced financial disclosure, and the use of long-term financing tools to ensure stability and sustainable growth.