مجلة الدراسات المالية والمحاسبية والإدارية
Volume 7, Numéro 2, Pages 519-537
2020-12-31

The Factors Explaining The Financial Structure In The Economic Institution- Biopharm Case Study (2014-2018)

الكاتب : كسري أسماء . صالحي محمد يزيد .

الملخص

This study aims at identifying the most important factors explaining the financial structure in the institution. The study sample includes BIOPHARM complex for the time period between the years 2014-2018. To achieve the objectives of the study, we have been building linear regression models between the different independent variables and the financial structure ratio as the dependent variable by using statistical package program SPSS. The study confirms a statistically significant positive relation between the financial structure, the liquidity ratio and the asset structure ratio; while there is a significant negative relation between the financial structure and economic profitability. The study emphasized the need to do further in depth studies regarding the field of financial structure determinants to include various other sectors.

الكلمات المفتاحية

financial structure ; liquidity ; profitability ; economic profitability ; asset structure