إدارة الأصول في الشركات المدرجة في سوق دمشق للأوراق المالية

Abstract

The research aimed to evaluate the reality of the asset management process in the firms listed on Damascus Securities Exchange. The researcher relied on the descriptive analytical approach. The research community included all firms listed on the Damascus Securities Exchange, which numbered 27 firms. The research sample was limited to 20 companies after excluding 7 companies due to insufficient data available on them during the time period (2018-2023). The necessary secondary data related to the firms studied were collected through the Damascus Securities Exchange website. After analysis and discussion the researcher reached a set of results that showed the instability of the sizes of fixed physical assets of the firms concerned and their failure to achieve a stable ratio of suitability between current assets and fixed assets (CA/FA) ​​during the study period. The researcher also found that there was no clear pattern for asset management in the firms concerned and thus their failure to manage their assets in a sound and effective manner due to the absence of a clear and established pattern for the composition of their assets with which they operate.