التنبؤ بالتعثر المالي لشركات الاستثمار باستعمال النسب المالية لنموذج Kida وأثرها على EPS : دراسة في سوق العراق للأوراق المالية

Abstract

This study aims to use financial ratios to Kida model to predict the financial distress of the investment companies listed on the Iraq Stock Exchange , as well as to identify the extent of the statistical relationship of these ratios to earning per share (EPS) for those companies .The study used a descriptive statistical methods, in addition to A regression model to analyze the data and test hypotheses . Model included a number of independent variables marked by the profitability ratios and leverage , liquidity and activity. Based on the data (8) companies for three years , the results of this study demonstrated the ability of the companies to continue and distancing itself from financial distress ,the study also confirmed that the ratios of profitability ( return on investment) and activity (turnover of assets) statistically significantly relationship affect the earnings of these companies , as evidenced by the study of the relationship positive and very strong between the independent variables and dependent variable .