THE IMPACT OF A COMPANY'S FINANCIAL PERFORMANCE ON THE RELATIONSHIP BETWEEN FREE CASH FLOW AND CAPITAL STRUCTURE
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Abstract
This study aims to examine the impact of the financial performance of the business unit in the relationship between free cash flow and capital structure, and the regression equation was relied upon for testing, analysis and measuring the impact through the statistical program (SPSS), based on the annual financial reports data for a sample of industrial business units listed on the Iraq Stock Exchange, which numbered (8) business units over a period of (10) years from (2011-2020). ), the results show that although free cash flow does not directly affect capital structure, financial performance has been shown to affect the relationship between free cash flow and capital structure.
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