عناصر مشابهة
The Relationship between the Statement of Cash Flows and Financial Performance: An Applied Study of a Sample of Iraqi Commercial Banks Listed in the Iraq Stock Exchange
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
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| الناشر: |
جامعة القادسية - كلية الادارة والاقتصاد
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | مج25, ع3 |
| محكمة: | نعم |
| الدولة: | العراق |
| التاريخ الميلادي: | 2023 |
| الصفحات: | 189 - 202 |
| ISSN: | 1816-9171 |
| رقم MD: | 1437893 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
| المستخلص: | The current research aims to highlight the role of the statement of cash flows in evaluating the financial performance of a sample of commercial banks, as the statement of cash flows provides additional information that cannot be obtained from the rest of the other financial statements, and according to International Standard No. (7) the statement of flows must be classified cash into three main operating activities. This standard requires that this list be generated according to two methods, the direct method and the indirect method. The analysis of financial ratios is one of the oldest tools used in evaluating the financial performance of economic units, and useful indicators in the process of evaluating financial performance have been derived from the cash flow statement. The researchers reached a set of conclusions, the most important of which are: the existence of the importance of the relationship between the indicators of the cash flow list and performance indicators in evaluating the performance of commercial banks. |
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