دراسة سيمث وزملائه بعنوان: " تأثير

دراسة سيمث وزملائه
بعنوان: " تأثير الرافعة المالية على معدل العائد على الاستثمار وقد أجريت هذه الدراسة على مجموعة مكونة من (59) شـركة مـن الـشركات الـصناعية الأمريكية، وقد توصلت الدراسة لوجود علاقة بين تكلفة التمويل والرافعة الماليـة علـى العائـد علـى الاستثمار، كما أوصت الدراسة بأن تكلفة التمويل الممتلك والمقترض يجب أن تستخدم في إزالـة آثـار التضخم المالي على البيانات والكشوف المالية من أجل تحديد القيمة الحقيقية الـصافية للعائـد وتحقيـق الموازنة المطلوبة بين تكلفة التمويل والرافعة المالية.(الحسني،1994)

النتائج (الإنجليزية) 1:

Smythe and his colleagues study Entitled: "the impact of leverage on the rate of return on investment, the study was conducted on a group of (59) company of the American industrial companies, the study found a relationship between cost of funding and leverage the financial return on the investment, and the study recommended that the cost of financing property and borrower must be used in eliminating the effects of inflation data and the financial statements in order to determine the real value of the pure للعائ d to achieve the required balance between the cost of finance and leverage. (Al-Hassani, 1994)

النتائج (الإنجليزية) 2:

Study Samt and his colleagues,
entitled: "The leverage effect on the rate of return on investment. This study was conducted on a group of 59 companies from the US industrial companies, The study found for the existence of a relationship between the cost of funding and leverage the return on investment. The study also recommended that funding the cost of the property and the borrower must be used to remove the effects of inflation on the consolidated financial statements and in order to determine the net yield real value and achieve the required balance between the cost of funding and leverage. (Hasani, 1994)

النتائج (الإنجليزية) 3:

A study Symth and his colleagues
:The effect of financial leverage on the rate of return on investment, the study was carried out on a group of (59), a company of Alshrkat Alsnayt, American, the the study of relationship between the cost of funds financial crane atIn the investment, the study recommended that the cost of funding; and the borrower must be used to remove the effects of inflation on the financial statements and to define the real value Alsafyt Llayd and the required budgetCrane, the financial cost of financing.Al Hasani, 1994)