The impact of the company's strategy on the cost of ownership

المؤلفون

  • Karrar Salim Hameedi Department of Accounting, faculty of Administration and Economics, University of Kufa
  • Hassan Quinn Taimq Abboud Altai Department of Accounting, faculty of Administration and Economics, University of Kufa

الملخص

The paper aims to measure the impact of the company's strategy on the cost of ownership, and the deductive approach was adopted in presenting the theoretical side of the research. The study (10) companies for the period (2011-2020) and the study dealt with measuring the strategy through the scale consisting of six proportions for the various dimensions of the company's strategy, while the cost of ownership was measured through the capital asset pricing model, and the (SPSS) program was used to analyze and find out the correlation The simple linear,  t-test, simple linear regression, variance, and the f test), and after testing the research hypothesis, the researchers concluded that there is a direct effect of the company's strategy on the cost of equity, and the researchers recommended to the analyst's owners and investors the necessity of calculating the systemic risk factor (beta) and the rate of return on investment In target companies and compare them with the risk-free rate of return before making investment decisions.

منشور

2023-05-03

كيفية الاقتباس

Salim Hameedi, K. ., & Quinn Taimq Abboud Altai, H. . (2023). The impact of the company’s strategy on the cost of ownership. Akkad Journal Of Multidisciplinary Studies, 3(1), 1–17. استرجع في من https://journal.acefs.org/index.php/AJMS/article/view/229