The purpose of this research is to study the impact of the financing decision (FD) on
profitability in the textile industry companies in the Syrian coast during the period (2000-
2016), which are three companies not listed on the Damascus Stock Exc
hange. The
financing decision was measured in terms of ratio of total debt to total assets (TD),
Profitability was measured by return on assets (ROA), return on equity (ROE) and return
on capital (ROC). A series of annual financial statements of the three companies were used
during the period reviewed (Panel Data). In order to estimate the models of the study, the
unit root test was applied to test the stability of the studied variables. After confirming their
stability, the regression models were estimated using the normal lower squares method.
The study reached several results, the most important of which is that the debt has a
negative impact on profitability in different ratios used to measure both debt and
profitability.