{"id":"https://openalex.org/W7220449599","doi":"https://doi.org/10.71207/ijas.v9i36.3106","title":"Financial leverage and its impact on return and risk: an applied study in the Iraqi private service sector / an analytical study in Al-Mansour General Company","display_name":"Financial leverage and its impact on return and risk: an applied study in the Iraqi private service sector / an analytical study in Al-Mansour General Company","publication_year":2025,"publication_date":"2025-02-05","ids":{"openalex":"https://openalex.org/W7220449599","doi":"https://doi.org/10.71207/ijas.v9i36.3106"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/3106","doi":"https://doi.org/10.71207/ijas.v9i36.3106","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/3106","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/3106","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157586888","display_name":"\u0645\u0634\u062a\u0627\u0642 \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0637\u0627\u0644\u0628","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645\u0634\u062a\u0627\u0642 \u0639\u0628\u062f \u0627\u0644\u0627\u0645\u064a\u0631 \u0637\u0627\u0644\u0628","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5157560914","display_name":"Mushtaq Abdul Amir Taleb","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mushtaq Abdul Amir Taleb","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.66373837,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.6352999806404114,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.6352999806404114,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.3206000030040741,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.017799999564886093,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":1.0},{"id":"https://openalex.org/keywords/return-on-investment","display_name":"return on investment","score":0.7429999709129333},{"id":"https://openalex.org/keywords/investment-risk","display_name":"investment risk","score":0.847000002861023},{"id":"https://openalex.org/keywords/return-risk-relationship","display_name":"return-risk relationship","score":0.7110000252723694},{"id":"https://openalex.org/keywords/iraqi-stock-market","display_name":"Iraqi stock market","score":0.6800000071525574},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.7580000162124634},{"id":"https://openalex.org/keywords/dividend-payout","display_name":"dividend payout","score":0.5529999732971191},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.8709999918937683}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.711899995803833},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5792999863624573},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5189999938011169},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.44999998807907104},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.3244999945163727},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.31929999589920044},{"id":"https://openalex.org/C2986840890","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial sector","level":2,"score":0.3109999895095825},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3059999942779541},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.2969000041484833},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.28790000081062317},{"id":"https://openalex.org/C155530773","wikidata":"https://www.wikidata.org/wiki/Q591174","display_name":"Return on equity","level":3,"score":0.28769999742507935},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2865000069141388},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.2827000021934509},{"id":"https://openalex.org/C43246008","wikidata":"https://www.wikidata.org/wiki/Q55638","display_name":"Tertiary sector of the economy","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2752000093460083},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.27140000462532043}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/3106","doi":"https://doi.org/10.71207/ijas.v9i36.3106","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/3106","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/3106","doi":"https://doi.org/10.71207/ijas.v9i36.3106","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/3106","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3171105498","https://openalex.org/W7220468819","https://openalex.org/W7217272381","https://openalex.org/W7219313351","https://openalex.org/W4392143740","https://openalex.org/W7220357743","https://openalex.org/W4313729757","https://openalex.org/W4399712741","https://openalex.org/W7161179138","https://openalex.org/W3012754564"],"abstract_inverted_index":{"\u0623\u0647\u062a\u0645":[0],"\u0627\u0644\u0641\u0643\u0631":[1],"\u0627\u0644\u0645\u0627\u0644\u064a":[2,55],"\u0627\u0644\u062d\u062f\u064a\u062b":[3],"\u0628\u0645\u0648\u0636\u0648\u0639":[4],"\u0627\u0644\u0639\u0644\u0627\u0642\u0629":[5,14,148],"\u0628\u064a\u0646":[6,35,124,151],"\u0627\u0644\u0639\u0627\u0626\u062f":[7,26,36,77,152],"\u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629":[8,78,133],"\u0628\u0633\u0628\u0628":[9],"\u0627\u0644\u0627\u062b\u0631":[10],"\u0627\u0644\u0630\u064a":[11],"\u062a\u062d\u062f\u062b\u0647":[12],"\u0647\u0630\u0647":[13,66],"\u0641\u064a":[15,21,76,90],"\u0642\u064a\u0645\u0629":[16,22],"\u0627\u0644\u0633\u0647\u0645":[17],"\u0627\u0644\u0648\u0627\u062d\u062f":[18],"\u0648\u0645\u0646":[19,63],"\u062b\u0645":[20],"\u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c":[23],"\u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645":[24],"\u0627\u0646":[25,41],"\u0648\u0645\u0627":[27,56],"\u064a\u062a\u0631\u062a\u0628":[28],"\u0639\u0644\u064a\u0647":[29],"\u0645\u0646":[30,47,58,103,117,128,134],"\u0645\u062e\u0627\u0637\u0631\u0629":[31],"\u062a\u0628\u0639\u0627":[32],"\u0644\u0644\u0639\u0644\u0627\u0642\u0629":[33],"\u0627\u0644\u0627\u0632\u0644\u064a\u0629":[34],"\u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u0629\u060c":[37,153],"\u0644\u0627":[38],"\u064a\u0645\u0643\u0646":[39],"\u0644\u0647\u0645\u0627":[40],"\u064a\u0643\u0648\u0646\u0627":[42],"\u0645\u0633\u062a\u0642\u0644\u064a\u0646":[43],"\u0648\u0645\u0646\u0639\u0632\u0644\u064a\u0646":[44],"\u0639\u0646":[45,80],"\u063a\u064a\u0631\u0647\u0645\u0627":[46],"\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[48,156],"\u0627\u0644\u0627\u062e\u0631\u0649":[49],"\u0644\u0627\u0633\u064a\u0645\u0627":[50],"\u0641\u064a\u0645\u0627":[51],"\u064a\u062a\u0639\u0644\u0642":[52],"\u0628\u062a\u0631\u0643\u064a\u0628\u0629":[53],"\u0627\u0644\u0647\u064a\u0643\u0644":[54],"\u064a\u062d\u062f\u062f\u0647":[57],"\u0646\u0633\u0628\u0629":[59],"\u0644\u0644\u0631\u0627\u0641\u0639\u0629":[60],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[61,73,94,127],".":[62],"\u0647\u0646\u0627":[64],"\u062c\u0627\u0621\u062a":[65],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[67,83,114],"\u0644\u062a\u0633\u0644\u0637":[68],"\u0627\u0644\u0636\u0648\u0621":[69],"\u0639\u0644\u0649":[70,84,131,138],"\u0645\u0627\u0647\u064a\u0629":[71],"\u0627\u0644\u0631\u0627\u0641\u0639\u0629":[72,126],"\u0648\u0645\u062f\u064a\u0627\u062a":[74],"\u062a\u0623\u062b\u064a\u0631\u0647\u0627":[75],"\u060c":[79,95,111],"\u0637\u0631\u064a\u0642":[81],"\u062a\u0637\u0628\u064a\u0642":[82],"\u0634\u0631\u0643\u0627\u062a":[85,105],"\u062e\u062f\u0645\u064a\u0629":[86],"\u062e\u0627\u0635\u0629":[87],"\u0645\u0633\u0627\u0647\u0645\u0629":[88],"\u0645\u0633\u062c\u0644\u0629":[89],"\u0633\u0648\u0642":[91],"\u0627\u0644\u0639\u0631\u0627\u0642":[92],"\u0644\u0644\u0627\u0648\u0631\u0627\u0642":[93],"\u0627\u0630":[96],"\u062a\u0645":[97],"\u0627\u062e\u0630":[98,155],"\u0642\u0637\u0627\u0639":[99],"\u0627\u0644\u062e\u062f\u0645\u0627\u062a":[100],"\u0627\u0644\u062e\u0627\u0635":[101],"\u0627\u0644\u0645\u0643\u0648\u0646":[102],"\u0639\u0634\u0631":[104],"\u062e\u0644\u0627\u0644":[106],"\u0627\u0644\u0645\u062f\u0629":[107],"(2006)":[108],"-":[109],"(2011)":[110],"\u0648\u0642\u062f":[112],"\u062a\u0648\u0635\u0644\u062a":[113],"\u0627\u0644\u0649":[115],"\u0645\u062c\u0645\u0648\u0639\u0629":[116],"\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a":[118],"\u0627\u0647\u0645\u0647\u0627":[119,144],"\u0648\u062c\u0648\u062f":[120],"\u0639\u0644\u0627\u0642\u0629":[121],"\u0627\u0631\u062a\u0628\u0627\u0637":[122],"\u0627\u064a\u062c\u0627\u0628\u064a\u0629":[123],"\u0645\u062a\u063a\u064a\u0631":[125],"\u062c\u0647\u0629":[129,135],"\u0648\u0627\u0644\u0639\u0627\u0626\u062f":[130],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631":[132,165],"\u0623\u062e\u0631\u0649":[136],"\u0648\u0627\u0644\u062a\u064a":[137],"\u0636\u0648\u0621\u0647\u0627":[139],"\u0627\u0645\u0643\u0646":[140],"\u062a\u062d\u062f\u064a\u062f":[141,163],"\u0628\u0639\u0636":[142],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[143],"\u0636\u0631\u0648\u0631\u0629":[145],"\u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647":[146],"\u0625\u0644\u0649":[147],"\u0627\u0644\u062a\u0628\u0627\u062f\u0644\u064a\u0629":[149],"\u0627\u0644\u0637\u0631\u062f\u064a\u0629":[150],"\u0648\u0636\u0631\u0648\u0631\u0629":[154],"\u0627\u0644\u062a\u064a":[157],"\u0627\u0634\u062a\u0645\u0644":[158],"\u0639\u0644\u064a\u0647\u0627":[159],"\u0627\u0644\u0628\u062d\u062b":[160],"\u0645\u062c\u062a\u0645\u0639\u0629":[161],"\u0639\u0646\u062f":[162],"\u0642\u0631\u0627\u0631\u0627\u062a":[164],"\u0648\u062a\u0648\u0632\u064a\u0639":[166],"\u0627\u0644\u0627\u0631\u0628\u0627\u062d.":[167]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-06T00:00:00"}