| Operating expenses are considered one of the most important
elements affecting the financial performance of companies, as they
fundamentally reflect the efficiency of resource utilization and the
institution's ability to manage its daily operations efficiently. These
expenses constitute a part of the overall cost structure, which makes their
management and accurate measurement a strategic necessity to maintain
profitability sustainability and enhance competitive capability. With the
increasing global attention to financial disclosure and transparency
standards according to IAS and IFRS, the need has emerged to study how
companies handle operating expenses and their impact on performance
indicators and stock market value. In the context of the Damascus Securities Exchange, where companies are influenced by macroeconomic and financial factors specific to the local market, the importance of analyzing the relationship between operating expenses and stock market value is multiplied. Operating expenses can essentially form a basis for explaining price movements, especially given the limitations of financial data and the variability of disclosure among companies. SupervisorDr. Firas Bek Al-Sharif CommitteeStudentsAbdul Hakim Al-Tabbaa - Sariya Al-Rifai - Kinan Sharqatli |
Measuring the Impact of Operating Expenses on the Market Value of Listed Companies' Shares in the Damascus Securities Exchange
The College of Financial and Administrative Sciences
September 1, 2025
by
Yarmouk Private University
Yarmouk Private University
September 1, 2025