The impact of financial structure on performance: The case of ISO-certified, listed Moroccan companies

Authors

  • Saad Saadouni Laboratoire d’Etudes et Recherche en Management des Organisations et des Territoires (ERMOT), FSJES, Sidi Mohamed Ben Abdellah University, Fez, Morocco Author https://orcid.org/0009-0009-6199-708X
  • Amina Guennoun Laboratoire d’Etudes et Recherche en Management des Organisations et des Territoires (ERMOT), FSJES, Sidi Mohamed Ben Abdellah University, Fez, Morocco Author https://orcid.org/0009-0005-3789-8576
  • Souad HABBANI Laboratoire d’Etudes et Recherche en Management des Organisations et des Territoires (ERMOT), FSJES, Sidi Mohamed Ben Abdellah University, Fez, Morocco Author

DOI:

https://doi.org/10.56294/dm2025337

Keywords:

financial performance, listed companies, ISO certification, business sectors, economic profitability, financial profitability, strategic decision-making

Abstract

This study analyzes the financial performance of 17 ISO-certified, listed Moroccan companies for the year 2022. The primary goal is to assess the impact of various financial variables on these companies' profitability. The financial variables examined include the degree of financial indebtedness, self-financing, financial leverage, liquidity, guarantees, company size, and speed of capital turnover. The analysis focuses on the relationship between these variables and profitability models (ROE and ROA). The findings indicate that the profitability models have respective risk levels of 5% and less than 10%. Significant variables influencing the financial performance of the studied companies were identified. The results emphasize the importance of financial management and strategic decision-making based on these models to enhance company performance

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Published

2025-01-01

Issue

Section

Original

How to Cite

1.
Saadouni S, Guennoun A, Habbani S. The impact of financial structure on performance: The case of ISO-certified, listed Moroccan companies. Data and Metadata [Internet]. 2025 Jan. 1 [cited 2024 Dec. 9];4:337. Available from: https://dm.ageditor.ar/index.php/dm/article/view/337