Employing Strategic Planning in Making Financing Decisions: An Analytical Study on a Sample of Iraqi Commercial Banks

This study provides a comprehensive analysis of the impact of employing strategic planning on financial decision-making using both exploratory and descriptive methods. The results demonstrated a consensus among participants regarding the importance of strategic planning and financial decisions, enhancing the competitiveness of organizations. The study also emphasizes the importance of continuous research and precise analysis of financial challenges, predicting future market changes. The researcher strongly recommended making data-driven decisions, maximizing the benefits of data analysis and financial modeling techniques in informing strategic financial decisions


Introduction
The economic, administrative and political transformations in the local and regional environment, in addition to the effects resulting from globalization on the international scene, have led to increased interest in studying the tools that have an effective impact on the success of institutions and organizations, regardless of their type and activity, and among the most important of these tools that researchers have paid attention to in the recent period is " Strategic Planning" Strategic planning is one of the main factors that contributed to the development of internal and external changes, which aims to advance organizations in various administrative, economic and financial fields.Research in the fields of management and economics, as well as market studies carried out by organizations, has confirmed that strategic planning has played an effective role in developing methodologies to protect against changes and risks (Jarallah, 2017).Despite the difficulties and problems faced by institutions and organizations as a result of continuous changes at all levels of administration and economics, strategic planning continues to have a significant impact on achieving their strategic goals.It also keeps pace with modern trends in administration and economics, such as globalization, which depend on the realization that the environment is an integrated global unit (Theeb, 2020).Multiple.It is a systematic effort aimed at making critical administrative and economic decisions, including financing decisions.
Prepares future planning One of the main activities that helps organizations avoid multiple challenges and crises, It represents systematic efforts aimed at making decisive administrative and economic decisions, including financing decisions.Finance arouses the interest of individuals, companies and governments, and this is because finance is linked to economic development.Individuals want to obtain finance in order to satisfy their needs and desires, with

Research Problem
The use of strategic plans In making financial decisions it is considered an issue.It is of great importance in the world of business and corporate management, as the correct financing decision is based on a strategic plan based on the main objectives of the organization.It is the criterion for its success and continuity in the current competitive market (Amici, 2020), also contributes Using strategic plans in making financial decisions in directing companies towards achieving specific goals Taking advantage of available opportunities and dealing with challenges effectively (Agger, 2018).Also, through Employing strategic plans in making financial decisions Priorities are set and planned to achieve sustainable growth and business expansion, in addition to controlling expected risks.At the same time, these plans contribute to the optimal exploitation of available resources.Most administrative studies that focused on Implementing strategic plans in the administrative decision-making process.The institutions and organizations that have applied this approach improve and develop performance to achieve their desired goals accurately and effectively (Alvesson, 2020).
Thanks to this planning process as part of an integrated management process, institutions are able to increase their competitiveness, achieve outstanding performance, and pay their financial obligations on the specified dates, in addition to achieving their goals.For this reason, strategic planning is a critical tool for ensuring the success of organizations.Based on the above, it is possible to clarify the problem of the study in the following main question:

How effective is strategic planning in making financing decisions?
The main question results in a number of sub-questions, which are: Q1: What is strategic planning?Q2: What is the concept of financing and financing decisions?

The research is based on a main hypothesis that
There is an impact of strategic planning on financial decisions, and the following hypotheses emerge from it; (1) "There is an impact of the information dimension in financial decisions."; (2) "There is an impact of the time dimension in financial decisions."(3) "There is an impact of the spatial dimension in financial decisions.";(4) "There is an impact of the institutional dimension in financial decisions.";(5) "There is an impact of the human dimension in financial decisions"; (6) "There is an impact of the financial dimension in financial decisions.";(7) "There is an impact of the influence dimension in financial decisions."

Study by Abdul-Lawi & Babana (2020)
Salwa Abdel-Lawi and Dalila Babana conducted a study entitled "The Role of Strategic Planning in the Decision-Making Process."The aim of this study was to know the importance of strategic planning in the institutional context and its role in making the right decisions.The study relied on the descriptive approach; She also pointed out that strategic planning represents an attempt to anticipate the future of the organization and set goals that contribute to defining the boundaries of the organization's directions and the processes necessary to achieve them.The study concluded that the forward-looking aspect, which is based on planning for the future, is neglected in organizations that suffer from severe centralization, due to bureaucratic practices that negatively affect the decision-making process.

Study Hilary (2023)
The study, "Financial Decision Making: An Overview" in the Encyclopedia of Financial Decision Making, 2023, represents a comprehensive research effort by researchers from Georgetown McDonough Business School.The study focuses on the topic of financial decision making, which has become increasingly complex over time, due to the increasing influence of new insights from academic research, new models used in society, as well as modern tools provided by private entities.Researchers in this groundbreaking study show the state of the art in their areas of expertise and provide predictions about future trends.The research covered a wide range of topics, from traditional ones such as regulation and the role of analysts, to more cutting-edge ones such as artificial intelligence, financial neuroscience and robo-advisory.This study highlights the increasing importance of understanding financial decisions in light of continuing advances in economic and technological fields.The value of this study is enhanced by the methodology used in it as a reliable reference for researchers and those interested in this topic.

Definition of Strategic Planning and its Importance
The strategic process represents the planning and organizational aspect that aims to achieve the long-term goals of an organization by using available resources and adapting to the conditions of its environment, whether those conditions are known in advance or unknown.The importance of this process lies in enabling the organization to interact strongly with challenges and changes in its surrounding environment.This is especially important in the case of governmental and non-profit institutions, as these institutions face changing, complex, and potentially hostile challenges.(Brorström, 2020: 23(5), 611-630)Therefore, the strategic plan is considered a platform that guides the organization's management in making key decisions, whether regarding its audience or customers, and how to provide services or interact with them.(Atef, 2016: p. 181).
The researcher defined it procedurally as "Strategic planning jIt is one of the basic tools that contribute to organizations achieving their future goals and adapting to changing challenges.It is a continuous and integrated process that contributes to the organization's ability to adapt to the requirements of the changing environment and improve its overall performance" The importance and benefits of strategic planning appear in clarifying values or goalsDistinct from the empirical analysis of alternative policies which is usually a prerequisite, to show the most appropriate means for achieving the desired ends, every important relevant factor is taken into account(John M. Bryson, 2018: p: 319.)

Finance
It is defined as "providing the necessary cash amounts to advance and develop projects, whether private or public, and it can also be defined as the process of obtaining funds from their various sources and using and exploiting them optimally."Including obtaining the necessary cash, sound strategies must be developed for the available methods for obtaining cash, and how to Its investment, how to repay the debt, its interest, or what is called (debt service), and measuring the risk of this financing(Krimades, 2022: p. 22)Based on the above, finance was defined as a group of administrative functions associated with managing cash security and ensuring that the institution is able to achieve its goals and meet its obligations on time."(Sheikha, previous source, 2022: p. 12)All types of investments involve risks, and it is necessary for strategic plans to be based on financial statements and analysis of the company's performance before initiating investment or requesting financing.(Herbert B. Mayo, 2023: p:96) Types of financing decisions and their impact on institutional strategy.
Financing decisions relate to managing and directing an organization's financial resources, and include choosing different sources of financing, investing in new projects, distributing profits, managing debt, and controlling costs.These decisions greatly impact an organization's strategy, and are among the major types of financing decisions (Bryson, 20(3), 2018: p: 317-339.)Project financing and investment decisions.These decisions include investing in new projects or expanding current activities.Such decisions are made based on an analysis of available opportunities and an expectation of potential returns and risks.
Capital financing decisions these decisions relate to raising the necessary capital for the institution, whether by issuing new shares or obtaining loans from banks or other sources of financing.Capital management decisions: These decisions relate to how to use available capital effectively and achieve the best possible return on investments.Debt management decisions: Related to determining the appropriate level of debt and dealing with it on an ongoing basis to avoid expected financial problems.Dividend distribution decisions: Related to determining the percentage of gains that can be distributed to shareholders in exchange for reinvesting profits in the growth of the organization.
The researcher concludes that these financing decisions play a major role in directing the organization's strategy, as they determine how to exploit financial resources to achieve its goals and ensure sustainable growth.When these decisions are made wisely and based on careful analysis, they can enhance an organization's ability to compete and contribute to the successful realization of its vision.(Richard A. Breal, 2011).

Analyzing the financial environment and forecasting challenges and opportunities
Analyzing the financial environment and forecasting challenges and opportunities is a vital process for institutions and organizations seeking to achieve success and continuity in the rapidly changing financial market.They must understand the internal and external financial factors that affect the organization's performance and make sound strategic decisions to deal with them.Here are some tools that can be used to analyze the financial environment and how to evaluate future financial challenges and opportunities: (Kitsios F. a., 2017: pp. 1-24.): Among the tools for analyzing the financial environment, we review the following: Analysis SWOT: It is considered an analysisSWOT is one of the most prominent tools used in analyzing the financial environment.This analysis focuses on identifying the strengths and weaknesses of the organization (internal factors), as well as identifying opportunities and threats in the external environment.The analysis contributes to developing directive strategies based on strengths, facing challenges, and dealing with threats (Kitsios, 2019: 25 (4), pp. 606-624.)Inaddition, it became an analysisSWOT is a major tool used by companies in strategic planning processes, as it helps in examining the strengths, weaknesses, opportunities and threats of organizations.(Mostafa Ali Benzaghta, 2021, p: 64.) Analysis PESTEL: PESTEL analysis focuses on evaluating the political, economic, social, technological, environmental, and legal factors that may affect an organization.This analysis helps in examining the external environment and understanding how it affects financial operations (Ivana Marinovich Mitrovic, 2020, p: 96.).
Competition analysis: Focuses on studying competitors' strategies, strengths and weaknesses in the market, determining the strength of their influence and anticipating their potential strategies(John A. Czepiel, 2020, p:16.).
Hence, we must evaluate future financial challenges and opportunities.When data from an analysis of the financial environment is available, individuals can begin to evaluate future financial challenges and opportunities.This requires some important steps and points: Identify challenges: The organization must identify factors that may challenge it in the future.These challenges can include increased costs, changes in government policies, etc.
Potential impact analysis: The organization must analyze how these potential challenges will impact the organization's finances.
Identify opportunities: The organization must look for potential financial opportunities that could arise as a result of this changing financial environment.Can these challenges be exploited to expand into new markets or improve internal operations?".(John M. Bryson, 2019.)Develop future strategies: Based on our assessment of future financial challenges and possibilities; we must develop appropriate financial strategies to deal with them.These strategies may include reducing risks, developing new sources of financing, and improving capital management.
It is important that analyzing the financial environment and assessing challenges and opportunities is an ongoing process.Organizations must keep track of ongoing changes in the financial environment and resort to best practices to make smart, informed financial decisions.(Ahmed, 2017: pp. 151-173)

Compatibility of financial objectives with institutional strategy
An organization's success requires that financial goals be consistent with the corporate strategy.When an organization adopts a particular strategy, it must set financial objectives that support that strategy and ensure the achievement of its vision and strategic objectives in the short and long term.This consistency ensures that financial resources are directed effectively, and contributes to achieving sustainable financial performance and successful growth of the organization.

Determine short and long-term financial goals
Short-term financial goals: These goals focus on achieving financial results in the near future, usually within one to three years.These financial goals are often related to quarterly or annual financial returns, and increasing sales or profitability in the short period.
Long-term financial goals: These goals aim to achieve financial results in the long term, usually exceeding three years.These goals include sustainable growth for the company, expanding market share, increasing financial value for shareholders, and achieving a distinguished position in the market.(Molnár, 2017:pp. 37-44.).
Aligning financial goals with the company's vision and strategic goals: This requires simulating the vision and goals, Effective coordination between departments, monitoring performance and making adjustments (Molnár V. a., 2017:1, pp. 35-40.)The fourth section: identifying the influencing factors and challenges Implementing financing plans may face many influencing factors and challenges that must be taken into consideration when developing the company's financial strategy.Here are some influencing factors and challenges that companies may face in implementing financing plans(Tooth, 2018): Monetary and economic policy: Financing plans are strongly influenced by the monetary and economic policies adopted by the Central Bank and the government.For example, changes in interest rates and inflation can significantly affect the cost of debt and loans and the availability of financing.
Regulatory and legal legislation: Companies must comply with financial legislation, taxes and laws related to finance.Regulatory and legal challenges may affect a company's flexibility in Financial and liquidity risks: Companies must determine the financial risks they face and how to manage them, as financial risks vary, including financial market fluctuations, currency price fluctuations, and uncertainty about the liquidity of assets.Effectively identifying and managing these risks plays a critical role in a company's financing strategy and success in achieving its financial goals.It may be related to financial market fluctuations, currency fluctuations, and uncertainty about the liquidity of assets.
As for the obstacles and challenges that companies may face, they are evident in lack of financing, high debt, technological challenges, and market competition.These obstacles represent major challenges that may affect the company's ability to implement its financial plans and achieve its goals in a sustainable manner.Companies need effective strategies to overcome these challenges, ensure their continuity in the market and achieve sustainable success.(Foster Provost, 2021).
Therefore, to overcome these influential factors and challenges, companies must develop harmonious financial strategies that ensure the effective achievement of their financial and strategic goals.Financing plans must be compatible with current economic conditions and support the institutions' vision, mission and goals.Balancing financial and strategic requirements is the way to ensure sustainable growth and success in the changing economic environment.(StephenRoss, 2022.)

Research community
For the purpose of achieving the main objectives, the study adopted the purposive random sample method.It was chosen randomly and was limited to a community of workers in the financial sectors in particular.

It is clear from Table (1)
Gender, It turns out that the percentage of (males) in the study sample reached (56.85%), while the percentage of (females) was (43.15%).It is clear from the table above that the majority of the working group is male.
Age group, It appears that the highest percentage of age groups was in the age group (from 40 -less than 50 years old) at a rate of (44.8%), while the lowest percentage was in the age group (less than 30 years old) at a rate of (3.2%).
Years of service, The highest percentage of years of service was among those with (11-15) years of service, at a rate of (31.5%), while the lowest percentage was at (1-5) years, at a rate of (2.8%).

Descriptive analysis of the research variables
This aspect seeks to present and analyze the results of the field study by using statistical tools such as measures of central tendency and measures of dispersion, as well as using inferential statistics tools to test the main hypothesis of the study, by preparing a questionnaire based on the Likert scale (Likert) with a five-point distribution and distributed in (248) questionnaires, consisting of three sections: the first section (demographic data), the second section, paragraphs related to the variable (strategic planning), and the third section, which includes paragraphs on the variable (the impact of financial decisions).2) The statistical outputs are in the direction of the answers to all paragraphs of the main variable (strategic planning), which obtained an overall arithmetic mean of (4.216), which reflects the high degree of agreement, and a standard deviation that measures the dispersion of answers from their arithmetic mean of (0.277), and a coefficient of variation that reflects the amount of homogeneity of (6.56).%), which demonstrates the high degree of homogeneity in the content of the paragraphs it includes, to a degree reaching (93.44%), which indicates the degree of agreement in the importance of applying the strategic planning strategy from Diversifying funding sources And Regulatory compliance And Competitive landscape And Staff turnover and changes in staff are on a continuum Which is considered one of The most important factors that helped develop the internal and external variables that aim to advance organizations in all administrative, economic and financial directions Which contributes to supporting the role Strategic planning in developing a methodology to protect against changes and risks.

Descriptive statistics for the axis (strategic planning)
The fourth paragraph ranked first in terms of importance included (She believes incorporating strategic planning improves the efficiency of financing decisions over time) within the (time) dimension, with an arithmetic mean of (4.36), a standard dispersion of (0.578), and a coefficient of variation of (13.26%), which shows the high homogeneity in the content of the paragraph and indicates the importance of Incorporating strategic planning improves the efficiency of financing decisions over time.
The seventeenth paragraph ranked last in terms of importance included (Aligning financial objectives with overall strategic objectives is a priority in your bank's decision-making process) within the (time) dimension, with an arithmetic mean of (4.18), a standard dispersion of (0.783), and a coefficient of variation of (18.73%), which shows the degree of homogeneity in the content of the paragraph and indicates the importance Aligning financial objectives with overall strategic objectives is a priority in your bank's decision-making process.The bank adapts to changes in regulatory policies and provides relief to its clients' accounts 3.963 0.529 13.36% 2

18.
The bank reviews annual reports to assess its compliance with regulatory guidelines 4.000 0.741 18.52% 16 mean of (4,129) that reflects the high degree of agreement, with a standard deviation that measures the dispersion of answers from their arithmetic mean of (0.221) and a coefficient of variation that reflects the amount of homogeneity of (5, 34%), which shows the high degree of homogeneity in the content of the paragraphs it included, to a degree that reached (94.66%), which indicates the degree of agreement in the importance of applying the financial decision strategy from familiarity with the concepts of behavioral economics and their importance in making financial decisions and the participation of senior executives in the bank you are dealing with.He is actively involved in shaping major financial decisions and the bank's use of formal decision-making frameworks, such as cost-benefit analysis of financial options, which contributes to the effectiveness of decision-making and the institution's capabilities and capabilities that ensure the successful implementation of decisions and the achievement of the desired results.
The fifth paragraph ranked first in terms of importance Included (having clear levels of delegation of powers for different types of financial decisions) within the (administrative) dimension, with an arithmetic mean of (4.47), a standard dispersion of (0.559), and a coefficient of variation of (12.50%), which shows the high homogeneity in the content of the paragraph and indicates To have clear levels of delegation of powers for different types of financial decisions.
The twelfth paragraph ranked last in terms of importance Included (there is a clear delegation of powers within the executive team regarding different types of financial decisions) within the (executive) dimension, with an arithmetic mean of (4.01), a standard dispersion of (0.772), and a coefficient of variation of (19.25%), which shows the degree of homogeneity in The content of the paragraph indicates the importance of having a clear delegation of powers within the executive team regarding different types of financial decisions.

Testing the main study hypothesis according to the multiple linear regression model
Table (4) shows the statistical outputs of testing the main hypothesis according to the multiple linear regression model between the dimensions of strategic planning in financial decisions (X1:The informational dimension,X2:The temporal dimension,X3:Spatial dimension,X4=Institutional dimension,X5:The human dimension,X6:Financial dimension,X7 :Influential dimension,=Y financial decisions) and can be formulated according to the equation: Y= α +β1X1+β2X2+β3X3 +β4X4+β5X5+β6X6+β7X7 ano :For the purpose of the dimensions that have a significant impact on financial decisions, the first method shows us, according to (the complete model), that the (strategic planning) model has an effective relationship and impact on (financial decisions) based on the significance of the value coefficient (f) which has reached a value of (35,411) at the level of significance (5%), and the significance of the regression is interpreted at a level of confidence (95%) and indicates that (the entire model) is valid in predicting the values of financial decisions.
The value of the coefficient of determination ( R2) for the "estimated" model according to the full model method reached (0.729).This ratio explains what the moral dimensions contribute to explaining the variance that occurs in financial decisions, amounting to (72.9%).This ratio highlights the model's predictive accuracy in financial decisions..The method showed, according to a complete model, the moral dimensions that have the most influence on financial decisions, which were arranged according to the values of their direct influence on financial decisions and were as follows and according to the strength of influence (financial dimension, informational dimension,The spatial dimension, the human dimension, the time dimension, the influence dimension) as for the excluded dimension (the institutional dimension), which reflects the insignificant influence on financial decisions, and thus the multiple linear regression equation.
Multiple linear regression equation according to the full model Y= α +β1X1+β2X2+β3X3 +β4X4 +β6X6+β7X7 Y= 1.625 + 0.098X1+ 0.080X2 + 0.091X3+ 0.084X4 + 0.121X6+ 0.074X7 According to the method (Stepwise) Explain to us the second method of measuring the effect)Strategic planning in (financial decisions)In the dimensions of the highest impact on (financial decisions) that the model in its form according to (Stepwise) It has a moral and significant effect based on the value of (F) for the model (40,626) with a confidence level of (95%) and a significance level of (5%).
The value of the coefficient of determination wasR2) for the "estimated" model according to the method (Stepwise ) she has reached (0.724)This percentage explains what the moral dimensions contribute to explaining the variance that occurs in financial decisions, amounting to (72.4%).This percentage highlights the model's predictive accuracy in financial decisions.. Show the method according Stepwise Show us the moral dimensions that have the most influence on financial decisions, which were arranged according to the values of their direct influence on financial decisions and were as follows and according to the strength of influence (financial dimension, The informational dimension, the spatial dimension, the human dimension, and the influence dimension) as for the excluded dimension (the institutional dimension), which reflects the insignificant influence on financial decisions, and thus the multiple linear regression equation is The summary is clear from the analysis of hypothesis testing in ordering the dimensions that have the most influence on financial decisions.

Accept the hypothesis
The table above shows the direct impact values of each dimension of the independent variable (strategic planning) independently on financial decisions and shows the importance of applying strategic planning as it is a necessary administrative tool that helps the organization improve its performance in all successive circumstances.
The conclusions reached by the research were as follows; (1) The outputs of the statistical analysis showed a description of the variable strategic planning, which highlighted agreement in the content of the paragraphs and the dimensions they included, which highlights the role and importance of strategic planning, as it is considered Identify the basic tools that help organizations achieve their future goals and adapt to changing challenges; (2) The statistical outputs of the analysis of the second variable (financial decisions) showed their agreement in all the paragraphs and the dimensions they included, which reflect the importance of financial decisions, asIt greatly influences an organization's strategy, determining how financial resources are used to achieve its goals and sustainable growth.If financing decisions are made intelligently and based on careful analysis, they can enhance the competitiveness of the organization and contribute to the successful realization of its vision; (3) The statistical outputs showed the significance of the direct effect of the variable (strategic planning).The strategic planning variable was able to explain (72.9%) of the total variance in financial decisions; (4) The results of the direct effect showed that the financial dimension had the strongest impact on financial decisions according to the full model method, while according to the (Stepwise) The financial dimension confirmed this influence in terms of its strongest influence on financial decisions; (5) The statistical outputs showed a non-significant effect of the institutional dimension on financial decisions according to the full model method and the method (Stepwise).In conclusion, the research paper addressed the critical intersection between strategic planning and financial decision-making within organizations.Based on a comprehensive analysis and synthesis of existing literature, coupled with an exploration of real-world case studies, several key recommendations can be made: Integration of strategic planning and financial management: Organizations should seamlessly integrate strategic planning and financial management processes to ensure that goals are achieved efficiently.
Risk assessment and mitigation: Strategic financial decisions inherently involve risks, so it is recommended to develop contingency plans and mitigation strategies to effectively address these risks.
Make data-driven decisions: Utilize data analytics and financial modeling techniques to inform strategic financial decisions.The use of advanced analytics can provide valuable insights, enabling organizations to make more informed and accurate financial forecasts.
Continuous monitoring and evaluation: Implement a robust system for continuous monitoring and evaluation of both strategic initiatives and financial performance.This iterative process allows organizations to adapt their financial strategies and decisions based on real-time feedback and changing market conditions.

Conclusion
Employing strategic planning in making financing decisions is essential for the success of institutions and the effective achievement of their goals.Strategic planning contributes to developing integrated financial plans that are in harmony with the organization's vision and strategic objectives, allowing financial resources to be allocated intelligently and effectively according to clear priorities.Strategic financial analysis provides the necessary data to make informed financial decisions, and can be used to develop multiple financial scenarios to deal with potential risks and develop alternative plans for the future.Strategic financial planning also provides a systematic mechanism for allocating financial resources according to clear priorities based on an in-depth analysis of the organization's internal and external environment.This ensures that financial spending is directed towards priority areas that achieve the greatest return on investment.
Strategic financial planning also helps to develop multiple financial scenarios that take into account potential risks, and thus develop alternative plans that ensure the institution's continuity and growth even in light of unexpected circumstances and challenges.
In this way, the combination of strategic planning and smart financing decision-making plays a key role in improving an organization's financial performance and increasing its chances of success and growth in the long term.

Figure 1 .
Figure 1.Arrangement of strategic planning questions Beers us from the table(2) The statistical outputs are in the direction of the answers to all paragraphs of the main variable (strategic planning), which obtained an overall arithmetic mean of (4.216), which reflects the high degree of agreement, and a standard deviation that measures the dispersion of answers from their arithmetic mean of (0.277), and a coefficient of variation that reflects the amount of homogeneity of (6.56).%), which demonstrates the high degree of homogeneity in the content of the paragraphs it includes, to a degree reaching (93.44%), which indicates the degree of agreement in the importance of applying the strategic planning strategy from Diversifying funding sources And Regulatory compliance And Competitive landscape And Staff turnover and changes in staff are on a continuum Which is considered one of The most important factors that helped develop the internal and external variables that aim to advance organizations in all administrative, economic and financial directions Which contributes to supporting the role Strategic planning in developing a methodology to protect against changes and risks.

Table ( 1
) shows the ages of the sample.

Table 3 .
Ratios, frequencies, means, and standard deviations Financial decisions

Table 4 .
Multiple linear regression indicators for strategic planning in financial decisions