The impact of capital structure on the performance of listed insurance companies in Damascus financial securities market

Abstract

The research aims to know and study the impact of the capital structure of listed insurance companies included in the Syrian business environment, and to achieve the research goal, a simple regression analysis model was used by studying the value of the p value that was extracted for each variable to find out the effect of the independent variable in the dependent, and to verify the results, three variables were used. A subordinate expressing the performance of companies to conduct the study. Data were collected from their main sources from the financial statements of insurance companies in order to calculate the variables for the 2015-2019 period, and the study concluded that there is no statistically significant relationship between the independent variable, the capital structure and the rate of return on assets, The rate of return on equity, the rate of return on shares, and this indicates that insurance companies do not benefit from external financing in increasing their profits.