Analysis of the Relationship Between Cost Indicators And Financial Performance of Investment Portfolios in the Stock Market

Abstract

This study aims to identify the impact of cost indicators on the financial performance of the investment portfolio of companies listed in the Iraq Stock Exchange. The study was applied to a sample of companies listed in the Iraqi Stock Exchange. The study used the descriptive analytical method in addition to the structural modeling method to identify the multiple effects within the structural model that can work together to achieve the gradual effects in the financial performance of the portfolio. The study reached a set of conclusions, the most important of which is that interest in cost indicators contributes significantly to improving the return and reducing the risk within the financial portfolio, which is positively reflected in improving the financial portfolio of companies listed in the stock market.