ملخص البحث :
Abstract. The study aims to analyze the financial performance of industrial companies in the Iraqi environment in light
of their exposure to the risks of Covid 19 and to identify the most important financial effects that resulted from those
risks from the side of the financial position and business results. To achieve the goal of the study, the researchers
reviewed the theoretical literature and previous studies related to the subject of the study. It also adopted the applied and
analytical approach to determine the extent to which companies are affected by the risks of Covid 19 by relying on the
financial statements of Al-Mansour Pharmaceutical Company and Al-Warith Industrial Company. The study concluded
that the risks of Covid 19 greatly and unexpectedly affected the business environment, especially companies in the
industrial sector, where their impact was positive on the one hand and a negative impact on the other, and this is due to
the nature of the products in the market, so medical and preventive products were the most popular by people during that
period, the pharmaceutical companies achieved high profits, while other industrial products were subject to stagnation
and damage, and in the end, large financial losses. The researchers recommended that companies move to a policy of
facing crises and unexpected risks as one of the main objectives of the company in order to maintain its position in the
market.
Keywords. Covid-19 risks, financial performance, financial analysis, financial data analysis, industrial companies.
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سنة النشر : 2024
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تصنيف البحث : scopus
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