Abstract

The current research goaled to choose the nature and the type of relationship that connect between the capital structure and debt rate percentage on a sample composed of 20 listed industrial companies at stock market for the period 0f 2006-2011 ,Whereas It has been built three mathematical samples throughout an equation the numerical inclination ,for the purpose of affirmation on the validity of the sample ,that have been used many statistical suitable elements as parson analysis (D-W) and chose the international connection between variables (VIF) and analyzing the line inclination ,the research has reached to many results the most prominent is to specify type of finance that confirm with the nature and performance of finance decision of the cooperative industrial companies on the light of capital determines relied in the research and this ended to recommendations some of them intended by high raise of capital by raise the profits rate ,and provide a chance of seize capital to rely on the less degree of loaned money and higher rate of seized money ,respecting " the international risk that should pay for loan and as the economical conditions instable that face Iraqi companies to put new strategic to increase the company’s value.