أثر التدفقات النقدية التشغيلية الحالية و عناصر المحفظة الاستثمارية المستحقة في الربحية : دراسة مقارنة

الملخص EN

The financial and non-financial markets in recent times constantly changing and dynamics , so investors should ongoing analysis to see the impact on the profitability where the study aimed to test the impact of current operating cash flow and investment portfolio accruals components on profitability in the 11 industrial sector and 8 service sectors for the period 2006 to 2011 in the Amman Stock Exchange.

The results of the study indicated a strong statistically significant impact of operating cash flows and accruals investment portfolio with variable profitability with the exception of the variable change for account payable with profitability in the industry sector, while we did not find any statistically significant impactt of services sector.

The researchers recommends to increase the importance of cash flows statement and in specially operational activities in analysis the performance of industrial and services sectors and they also depend on a cash basis still have to take advantage of them in investment decisions alongside analysis of continuous accruals investment portfolio due as an important policy in sectors which must be balanced to maintain the survival in the market with competitors.