Zainalabdeen Abbas Hasan* and Hamid Mohsin Jadah
This study attempts to ascertain how the profitability of the food and beverage sub-sector firms listed on the Iraq Stock Exchange over the period of 2015–2018 is affected by the company's financial performance, which is calculated from total assets, net capital, and total asset turnover. The technique involves gathering secondary data from the company's ISE financial statements. The study test instrument employed multiple linear regression inference as well as descriptive statistical analysis. The findings revealed that the profitability of enterprises in the food and beverage sub-sector was not significantly impacted by total assets, net working capital, or total assets turnover, or by joint contribution, which likewise had no significant impact on profitability.
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