تأثير صافي التدفقات النقدية في مؤشرات الأداء

The effect of net cash flows on performance indicators- An applied study of a group of companies available on the Iraq Stock Exchange for the period 2005-2016

Abstract           

       The research aims to show the effect of net operating, investment and college cash flows as an independent variable, in performance indicators as a dependent variable, as well as to clarify the role of the cash flow statement in financial reports with a view to directing managers. To be used instead of the income statement that determines only net profit. To achieve the research goal, a sample was chosen from 8 industrial and service companies listed on the Iraq Stock Exchange divided into 6 industrial and two service companies for the period 2005-2016. To test the study hypotheses, SPSS V.25 was used, which included simple linear regression analysis. The study reached several conclusions, the most important of which is the lack of a significant effect of the net cash flow on the performance indicators of industrial and service companies, and this was proven through the results of statistical analysis. In light of the conclusions, several recommendations were reached, the most important of which is the necessity for companies to pay attention to their statement  cash flows, study and analyze them to express the performance and growth of companies directly.

Keyword: – Net cash flows, performance indicators.