accounting profits / stock returns
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The research aims to test the two characteristics of the relationship between accounting profits and the stock
returns, to find out the suitability of both of them in explaining the relationship between accounting profits
and stock returns for joint stock companies registered in the Baghdad Stock Exchange, also aims to reaching
the most appropriate specification for the relationship between the two variables of the company’s stock
dealing in the Baghdad Stock Exchange, and get a set of results, the most important of which are: the ability
of changing for both of these variables in the profits share and the stock level of the profits does not explain
more than 9,9% of the market returns of the Iraqi Joint Stock Companies registered i
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