The Impact of Revenue Power DuPont For corporation on Operational Performance An Analytical Study of a Sample of corporation Listed on the Iraq Stock Exchange for the Period 2009-2019

Abstract

Abstract  The study aims to measure and analyze the impact of revenue power on operational performance. The study relied on the three components of revenue power, namely profit margin, asset turnover, and equity multiplier within the independent variable (DuPont equation components), and on the ratio of earnings before interest and taxes to total assets as a proxy for the dependent variable, operational performance. This was done for a sample of corporation listed on the Iraq Stock Exchange for the period (2009-2019) using the specialized statistical software 13Eviews.v. In order to achieve the study's objective, the main hypothesis was adopted, stating that (there is a statistically significant impact relationship between revenue power and operational performance). The study reached several conclusions, most notably that revenue power has a statistically significant impact on the operating performance index (EBITDA as a percentage of total assets). Furthermore, there is a noticeable variation in the impact depending on the component. The most important recommendation of the study is that stakeholders should consider the components of revenue power when studying operational performance efficiency.