دراسة (عبد الرحمن، 1987) وهي بعنوان

دراسة (عبد الرحمن، 1987)
وهي بعنوان: " أثر التغير في هيكل التمويل على ربحية الشركة" وهدفت هذه الدراسة إلى قيـاس اثر التغير في هيكل التمويل على ربحية الشركة، وقد أجريت على (12) شركة من شـركات القطـاع العام الصناعي بجمهورية مصر العربية، وكان من أهم النتائج التي توصلت إليها الدراسة: أن متوسـط نسبة الرافعة المالية لعينة الدراسة كانت (47%) حيث كانت موزعة كالتالي: نـسبة التمويـل بالـديون طويلة الأجل (19%) ونسبة الديون قصيرة الأجل (28%) ، كما وجد في الدراسة أن الـشركات التي كانت فيها نسبة الديون أعلى من نسبة حقوق الملكية كانت أكثر عرضة لتحقيـق الخـسائر، أي أن العلاقة كانت عكسية بين الرافعة المالية ومعدل العائد على الاستثمار.

النتائج (الإنجليزية) 1:

Study (Abdel-Rahman, 1980) It is entitled: "the impact of the change in the funding structure on the profitability of the company", this study aimed at measuring the impact of the change in the funding structure on the profitability of the company, (12) of public sector companies in Egypt Arabic Republic, one of the most important findings of the study: that the average leverage ratio of the sample study (47%) Where was broken down as follows: n Sepah financed by long-term debt (19%) The proportion of short-term debt (28%) The study also found, that the companies which the debt ratio higher than property rights were more likely to achieve etc other, i.e. inverse relationship was between leverage and the rate of return on investment.

النتائج (الإنجليزية) 2:

Study (Abdel-Rahman,
1987), titled: "The impact of the change in the funding structure on the profitability of the company," The aim of this study was to measure the effect of a change in the funding structure on the profitability of the company, was conducted on 12 companies from the industrial public sector, the Arab Republic of Egypt companies, One of the most important findings of the study: that the average leverage for the study sample proportion (47%) where it was distributed as follows: the percentage of financing long-term debt (19%) and the proportion of short-term debt (28%), also found in the study that the companies which was higher than the ratio of debt-equity ratio was more likely to achieve the losses, that was an inverse relationship between financial leverage and the rate of return on investment.

النتائج (الإنجليزية) 3:

The study of Abdul Rahman, (1987)
":"The impact of the change in the structure of financing on the profitability of the company" and the purpose of this study was to measure the effect of the change in the structure of financing on the profitability of the company, and I have had to 12) of the industrial public sector companies, Arab Republic of Egypt, and was one of the most important resultsThe findings of the studyThe average ratio of financial leverage for the study sample was 47%) was as follows:Long term financing Nsbt Baldywn (19%) and the ratio of short-term debt (28%), as found in the study that Alshrkat where the higher debt ratio. The proportion of property rights were more likely to Alkhsayr, an inverse relationship betweenFinancial rate of return on investment.