The primary aim of the research was to explore the influence of capital structure based on the business performance in context to the moderating role of firm size. In consideration of the main aim of the study, the objectives of the research were to comprehend the notion of the impact of capital structure on the firm performance with regards to the moderating role of firm size, to examine the factors affecting the capital structure on the firm performance in context to the moderating role of firm size, to determine the relationship of capital structure on the firm performance considering the moderating role of firm size, to address recommendations with accordance to capital structure on the firm performance: moderating role of firm size. Secondary data collection method has been utilised to attain the fresh and unique findings. In this context, data has been collected from the annual reports of the Pakistan commercial banks from the years 2011 till 2020. The banks included as Allied Bank Limited, Askari Bank Limited, Habib Bank Limited, MCB Bank Limited, Meezan Bank Limited, Faysal Bank Limied, United Bank Limited, Silk Bank Limited, National Bank of Pakistan and Bank Al-Habib Limited. For such concern, data has been collected in respective to the independent and dependent variables including ROE, ROA, total asset, total debt and equity. It has been validated that the firm performance is largely dependent on the firm capital structure specifically in terms of debt and equity. As the independent variables total equity and debt has been resulted as the significantly correlated with the dependent variable ROE and ROA. Whilst the moderating variable total asset also has the significant impact on the dependent variables. Key Words: ROE , ROA , Capital Structure
Deviations are the difference between the planning budget and the actual for financial periods and specific financial accounts, and it is the tool that management uses it to control and to know the reality of achieving pre-set plans. The success of the budget and its positive deviation is evidence of achieving the institution’s financial goals, and the negative deviation of the budget is evidence of the failure to achieve the budget, and then the administration must identify the causes of the deviation and address it. The research aims to analyze the results of the balance sheet budget and comparing them with the actual results, and determine the deviations if they are negative or positive for a sample of Iraqi private banks that are Consisting of (Islamic banks and commercial banks). In addition, the study sample consisted of Baghdad Bank, the Middle East Bank, Iraqi Islamic Bank, and National Islamic Bank for the fiscal years 2016 and 2017, as these institutions were chosen because they published discretionary budgets in their financial statements. Furthermore, the SPSS statistical tool was used in the study to analyze the deviation data. Islamic banks are better than commercial banks in terms of the rate of implementation of planning budgets since the majority of their statistical results are positive, which was one of the researchers’ most important findings.
The primary aim of the research was to explore the influence of capital structure based on the business performance in context to the moderating role of firm size. In consideration of the main aim of the study, the objectives of the research were to comprehend the notion of the impact of capital structure on the firm performance with regards to the moderating role of firm size, to examine the factors affecting the capital structure on the firm performance in context to the moderating role of firm size, to determine the relationship of capital structure on the firm performance considering the moderating role of firm size, to address recommendations with accordance to capital structure on the firm performance: moderating role of firm size. Secondary data collection method has been utilised to attain the fresh and unique findings. In this context, data has been collected from the annual reports of the Pakistan commercial banks from the years 2011 till 2020. The banks included as Allied Bank Limited, Askari Bank Limited, Habib Bank Limited, MCB Bank Limited, Meezan Bank Limited, Faysal Bank Limied, United Bank Limited, Silk Bank Limited, National Bank of Pakistan and Bank Al-Habib Limited. For such concern, data has been collected in respective to the independent and dependent variables including ROE, ROA, total asset, total debt and equity. It has been validated that the firm performance is largely dependent on the firm capital structure specifically in terms of debt and equity. As the independent variables total equity and debt has been resulted as the significantly correlated with the dependent variable ROE and ROA. Whilst the moderating variable total asset also has the significant impact on the dependent variables. Key Words: ROE , ROA , Capital Structure
The success of the budget system depends mainly on the speed of preparing the actual numbers for all financial operations of the bank or economic unit at the end of the period and comparing them with the budget numbers for the same period, trying to identify the reasons for the actual numbers deviation from the planned by monitoring, and the methods that follow to prevent these deviations to take place in the future. The research aims to study the results of the budgetary planning and comparing them with the actual results, and determining their deviations if they are positive (favourable) or negative (unfavourable) for a sample of Iraqi private banks that are Consisting of ( Islamic banks and commercial banks), the SPSS statistical program was used to analyse the results of the deviation, and the study sample were consisted of ( Iraqi Islamic Bank, National Islamic Bank, Baghdad Bank, and the Middle East Bank) for the fiscal years 2016 and 2017, as these banks were chosen because of their publication of discretionary budgets in the financial statements. Among the most important findings of the researchers was ( Islamic banks are better than commercial banks as the rate of application of planning budgets because most of their statistical results are positive (favorable ).
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