أثر الرافعة المالية في ظل حجم ومعدل النمو على ربحية المصارف

Abstract

This research aims to identify the effect of the size and growth rate of the bank (as an intermediary variable) in determining the effect of financial leverage (as an independent variable) on banks’ profitability (as a dependent variable). To reach that goal, the research relied on analyzing the financial reports of the (12) Iraqi banks listed on the Iraqi Stock Exchange during the period extending from (2020 - 2016 AD). The research relied on the descriptive and analytical approach, and to test the hypotheses, simple linear regression to test the hypotheses and achieve the goal of the research. The results of the research showed that there is a positive effect of the degree of financial leverage on the profitability of banks. The results also showed that the interaction between the degree of financial leverage and the size of the bank and the growth rate of the bank increases the positive impact on the profitability of banks.