The Impact of Financial Flexibility on Capital Structure Costs: An Analytical Study of Some Islamic Banks Listed on the Iraqi Stock Exchange

Authors

  • Dr. Ali Zaidan Fenjan University of Kufa , Faculty Of Basic Education , Iraq
  • Shaymaa Abdulhusein Abdulkadhim Alisawi Department of Accounting College of Administration and Economics, of Al-Qadisiyah, Iraq
  • Dr. Ahmed Abdulkadhum Abdulabass University of Kufa, College of Veterinary Medicine, Najaf, Iraq

Keywords:

Financial flexibility, capital structure cost, Islamic banks

Abstract

The main objective of the study is to determine the impact of financial flexibility through its following indicators (cash assets, debt viability, and financial leverage) on capital structure costs (debt costs and equity costs) in Iraqi Islamic banks listed on the Iraqi Stock Exchange for the period (2016-2022). To achieve the objective of this study, the statistical methods model was relied upon as a multiple regression model, using the least squares method, as the study concluded that the relationship between financial flexibility indicators and capital structure costs is a negative linear relationship, meaning that the greater the financial flexibility, the lower the capital structure costs. The research also provided a set of recommendations that relevant parties can use.

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References

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Published

2025-01-22

How to Cite

Fenjan , D. A. Z. ., Alisawi , S. A. A. ., & Abdulabass , D. A. A. . (2025). The Impact of Financial Flexibility on Capital Structure Costs: An Analytical Study of Some Islamic Banks Listed on the Iraqi Stock Exchange . American Journal of Economics and Business Management, 8(1), 307–319. Retrieved from https://globalresearchnetwork.us/index.php/ajebm/article/view/3242

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