The College of Administration and Economics at the University of Baghdad discussed a master’s thesis in field of Business Administration by the student (Zahraa Saad Sabri ) and tagged with (The impact of the capital structure on the performance of industrial companies by mediating the financial default / an analytical study in sample of companies of the Ministry of Industry and Minerals) , Under supervision of ( Dr.Walaa Ismail Alnassar)
The research aims to know and evaluate the impact of the capital structure on the performance of a sample of Iraqi industrial companies affiliated to the Iraqi Ministry of Industry and Minerals by adopting financial default as a mediating variable for this effect for the period (2016-2021), by finding a solution to the basic problem that was formulated by asking (Does the capital structure affect Money over performance by using financial failure as a mediating variable?), since the research is of great importance in directing the attention of the management of the companies of the sample studied to the importance of the components of the capital structure and knowing their impact on the financial performance of the companies and identifying financial performance indicators and analyzing the financial statements through which it is possible to know the impact that it causes The capital structure on the performance indicators of the companies, the research sample, and also the identification of the phenomenon of financial default and its effects. Al-Zawra General Company, the General Company for Engineering Inspection and Qualification, the General Company for Food Products) The research adopted the analytical study approach, which is based on collecting data in addition to adopting the financial analysis of the financial statements of these companies depending on the financial indicators to evaluate the research variables, which are (capital structure, financial performance, financial default), and the statistical methods represented by (SPSS v26) and (Excel 2010) programs were used, and the (AMOS) Analysis of Moment of Structures program was adopted, which is one of the units that belong to the program package in order to calculate each of the standard deviation and the correlation and determination coefficient In order to find the relationship between the research variables and to test its hypotheses, as for the results of the research, I concluded a set of conclusions, the most important of which is that there is a role for the mediating variable (financial defaults in companies) in increasing the effect of (capital structure) in (the performance of industrial companies), as the mediation of the mediating variable (Financial failure in companies) for the impact of the independent variable (capital structure) on the dependent variable (performance of industrial companies) is a total mediation compared to the direct relationship.
