( دراسة الاغبري ,2000) وهي بعنوان:

( دراسة الاغبري ,2000)
وهي بعنوان: "أثر الرافعة المالية على الأداء المالي لشركات الصناعات الغذائية اليمنية" وهدفت
هذه الدراسة إلى قياس أثر الرافعة المالية على الأداء المالي لشركات الصناعات الغذائية، وأجريت هـذه الدراسة على عشر شركات عاملة بالقطاع الصناعي الغذائي باليمن، وقد أثبتت الدراسة وجـود تـأثير جوهري للرافعة المالية على معدل العائد على الاستثمار، وبالتالي على قيمة المنشأة على مستوى جميع الشركات .

النتائج (الإنجليزية) 1:

(Study 1, 2000) It is entitled: "the impact of leverage on the financial performance of the companies of the food industry", aimed atThis study to measure the impact of leverage on the financial performance of companies, the food industry, this study was conducted on 10 companies operating in the industrial sector in Yemen, the study has demonstrated the existence of substantial effects of leverage on the rate of return on investment, so the EV in all companies.

النتائج (الإنجليزية) 2:

(Aghbari study,
2000), titled: "The impact of leverage on the financial performance of the companies Yemeni food industry" and aims
of this study to measure the impact of leverage on the financial performance of the corporate food industry, and conducted this study on the ten companies operating in the industrial sector food in Yemen, have proven study the existence of a significant effect of leverage on the rate of return on investment, and thus the value of the business at the level of all the companies.

النتائج (الإنجليزية) 3:

A study of Alaghbry
(- 2000)
which is entitled: "the impact of financial leverage on the financial performance of the companies, the food industry" the Yemeni
This study aimed to measure the impact of financial leverage on the financial performance of the companies, the food industry, this study was carried out on ten companies active in the food manufacturing sector has proven study of a material Tathyr crane atReturn on investment, therefore the enterprise value of the business.