Measuring the Extent of Liquidity's Impact on the Financial Structure

Ali Abdulhassan Abbas, Ayat Amer Hadi, Amna Abbas Muhammad


The study aimed to know the most important measures of liquidity affecting the financial structure, and the study was conducted on the Asia Cell Communications Company in Iraq and data were collected for the period (2009-2019), to achieve the objectives of the study, a time series analysis was conducted to find out the degree of financial stability, conducting autocorrelation relations, an analysis Simple linear regression, several hypotheses regarding the regression have been realized, and some of them were counterproductive, and the reasons for this were explained. The most important finding of the study is that the financial structure of the company depends on debt, which makes it lose flexibility, and that cash liquidity does not meet the company’s short-term obligations, and the most important recommendation was to raise the market value of the company’s shares and approve financing through a stock offering, and the need to appoint experts in advanced financial analysis in the company to develop financial plans.


Liquidity; Cash Flow; Financial Structure

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