توقع الضائقة المالية للشركات باستخدام الانحدار اللوجستي وأثره على ربحية السهم في الشركات المدرجة في البورصة العراقية

توقع الضائقة المالية للشركات باستخدام الانحدار اللوجستي وأثره على ربحية السهم في الشركات المدرجة في البورصة العراقية

المؤلفون

  • علي ضياء محمد . جامعة ايلام .. ايران
  • أ.م.د حنان عبدالله حسن أ .د سهراب استا . جامعة ايلام .. ايران

DOI:

https://doi.org/10.51930/jcois.21.72.0290

الكلمات المفتاحية:

توقع الضائقة المالية ، الانحدار اللوجستي ، ربحية السهم

الملخص

ملخص :

لا يطيل منع الإفلاس العمر الاقتصادي للشركة ويزيد من أدائها المالي فحسب ، بل يساعد أيضًا في تحسين الرفاه الاقتصادي العام للبلد. لذلك ، فإن التنبؤ بالعجز المالي يمكن أن يؤثر على عوامل مختلفة ويؤثر على جوانب مختلفة من الشركة ، بما في ذلك أرباح الأسهم. وفي هذا الصدد تبحث هذه الدراسة في التنبؤ بالعجز المالي للشركات التي تستخدم أسلوب الانحدار اللوجستي وتأثيره على ربحية السهم في الشركات المدرجة في البورصة العراقية. الفترة الزمنية للبحث هي من 2015 إلى 2020 ، حيث تم اختيار 33 شركة تم قبولها في البورصة العراقية كعينة ، وتم اختبار فرضيات البحث باستخدام انحدار المربعات الصغرى العادي والانحدار اللوجستي. أشارت نتائج اختبار الفرضية الأولى للبحث إلى أن نتائج الانحدار اللوجستي أحادي الاتجاه من Baytree أشارت إلى تأكيد هذه الفرضية ويمكن القول بثقة أنه من خلال الجمع بين المعلومات المحاسبية والسوقية ، يمكن استخدام نموذج مناسب للتنبؤ بالضائقة المالية للشركات المقبولة المعروضة في البورصة العراقية. كما أظهرت نتائج الفرضية الثانية للبحث أن ربحية السهم هي دالة للتنبؤ بالعجز المالي. تحاول الشركات التي تتنبأ بالعجز المالي إظهار ربح أقل لكل سهم وتحاول أن تكون صادقًا ومن خلال التنبؤ الدقيق لربح السهم وفقًا لنظرية الإشارة ، فإنها تكسب ثقة المساهمين والدائنين وتؤكد أن الشركة تحاول العثور عليها. طريقة جيدة للخروج من الأزمة القادمة.

الكلمات المفتاحية: توقع الضائقة المالية ، الانحدار اللوجستي ، ربحية السهم

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التنزيلات

منشور

2023-01-04

إصدار

القسم

Articles

كيفية الاقتباس

توقع الضائقة المالية للشركات باستخدام الانحدار اللوجستي وأثره على ربحية السهم في الشركات المدرجة في البورصة العراقية: توقع الضائقة المالية للشركات باستخدام الانحدار اللوجستي وأثره على ربحية السهم في الشركات المدرجة في البورصة العراقية. (2023). مجلة كلية العلوم الاسلامية, 72. https://doi.org/10.51930/jcois.21.72.0290

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