Resumen de The impact of international capital budgeting criteria on investment decisions: A guide from foreign companies investing in the Iraqi environment

Alaa Mohsen Shham, Abdelfettah Bouri

• This study aims to investigate the feasibility of establishing international capital budgeting Criteria (ICBC) that are more suitable for international companies in making investment decisions (ID). It highlights the equations related to measuring the results of international capital budgeting (CB) Criteria that contribute to achieving and predicting future cash flows. The research sample consisted of analysts, investors, academics, financial managers, and individuals interested in foreign investments and financial data analysis across various service contract fields. The researcher distributed 343 valid survey forms for analysis. The questionnaire included a set of paragraphs and questions, and the data were collected and categorized using the statistical software (SPSS 24). The study concludes that ICBC based on discounted cash flows (DCF) are preferred measures for making optimal ID in the Iraqi environment.