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العنوان
قياس أثر تطبيق آليات حوكمة الشركات على الأداء المالي في الفنادق العراقية :
المؤلف
حافظ، أنور سلام.
هيئة الاعداد
باحث / انور سلام حافظ
مشرف / محمود السيد الناغي
مشرف / مصطفي ابراهيم الفقي
مشرف / احمد كمال مطاوع
الموضوع
حوكمة الشركات.
تاريخ النشر
2023.
عدد الصفحات
مصدر الكتروني (168 صفحه) :
اللغة
العربية
الدرجة
ماجستير
التخصص
المالية
تاريخ الإجازة
1/1/2023
مكان الإجازة
جامعة المنصورة - كلية التجارة - قسم المحاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

from 168

from 168

المستخلص

The thesis aimed to know the governance mechanism (the mechanism of the board of directors, the planning mechanism, the mechanism of the extent, the financial extent of the study that operates within the scope of the study that operates in a sample of the Baghdad group of companies (mixed sector) present in the Iraq Stock Exchange, and the researcher relied in the study on Descriptive analytical method. And in order to obtain the data required for a chance to obtain funding, eenue, eenus, eenus, study data into a data collection form.After testing the hypotheses of the study using the multiple linear regression model, the study reached a set of results, the most important of which are: The hotel sector is one of the most important sectors operating in Iraq, and this sector is subject to Iraqi legislation and laws, especially the Iraqi Companies Law No. 21 of 1997 AD, as amended, Which implicitly referred to the governance mechanisms and their application. The study also found that there is a statistically significant effect of applying corporate governance mechanisms on the financial performance of the study sample. The study presented a set of recommendations, the most important of which are: Paying more attention to the hotel sector in Iraq by the concerned authorities, due to its importance in creating many jobs and direct and indirect job opportunities, which leads to reducing unemployment and introducing foreign currencies into the country, and this is through: Providing government support for the hotel sector by providing long-term financial loans at a low interest rate, as well as reducing the tax rate, especially the marriage tax, as well as government support for hotel investments.