أثر الرافعتين التشغيلية والمالية على مكونات نظام ديوبونت حول العائد عمى الاوصول "دراسة اختبارية على الشركات الصناعية المساهمة العامة المدرجة في سوق عمان المالي"

العمري, ثابت موسى فالح (2017) أثر الرافعتين التشغيلية والمالية على مكونات نظام ديوبونت حول العائد عمى الاوصول "دراسة اختبارية على الشركات الصناعية المساهمة العامة المدرجة في سوق عمان المالي". Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to analyze the effect of Financial and Operating Leverage Based Upon the Du Pont System Components of Return on Assets, for a sample of (29) industrial companies represented in (6) extractive industrial sector and (23) manufacturing sector for the period from 2013-2015. The study used the method of descriptive analytical, statistical analysis and simple regression to test hypothesis and data analyzation. The study concludes some important results such as there is no statistically significant effect for Operating Leverage upon both return on assets and assets turnover of extractive industries sector, manufacturing sector and Industrial sector as a whole. There is no statistically significant effect for Operating Leverage on net profit margin of extractive industries sector and Industrial sector as a whole, there is a negative statistically significant effect for Operating Leverage on net profit margin of manufacturing sector. There is a negative statistically significant effect for Financial Leverage upon net profit margin whereas it has no any statistically significant on Assets Turnover of extractive and manufacturing sector and the Industrial sector as a whole. In addition, there is no statistically significant effect for Financial Leverage on Return on Assets relating to manufacturing sector. Whereas there is a negative statistically significant effect for Financial Leverage upon Return on Assets relating to extractive industries sector and Industrial sector as a whole. The study concludes many recommendations, the most significant one is to encourage the companies to achieve a higher return than the cost of interest by stopping the unnecessary and useless projects, and using its own assets to increase the Operational power, and use debts to improve the low productive assets. Keywords: Operating Leverage, Financial Leverage, Return on Assets, Assets Turnover, Net Profit Margin.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: أ. طارق زياد عبد حنونة
Date Deposited: 02 Mar 2021 07:43
Last Modified: 02 Mar 2021 07:43
URI: http://scholar.alaqsa.edu.ps/id/eprint/4392

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