تأثير التمويل المقترض في مؤشرات السيولة: دراسة تطبيقية لعينة من الشركات المدرجة في سوق العراق للأوراق المالية للمدة (2017-2022)

Abstract

The research aims to find the linear relationship between borrowed financing and liquidity indicators. The research used financial statement data for (8) establishments listed on the Iraq Stock Exchange in various sectors during the period from 2017 to 2022. The research adopted the inductive and deductive statistics method to read and analyze the data. In order to find the impact relationship between variables using a simple linear regression equation using the (Eviews10) program. The research came out with a number of conclusions, the most important of which is the lack of relative stability in the components of borrowed financing for the sample companies and banks, which in turn led to a relative instability of liquidity ratios. The reason for this may be due to the lack of stability in one method of financing their investments. The research recommended the need to address the structural imbalance. Financing and working according to the principle of financial balance in a scientifically studied manner between increasing capital ratios through borrowed financing, and finding policies and methods that contribute to investing these increases in profitable investments for the sample companies without affecting its liquidity.