دور كشف التدفق النقدي في تحسين المؤشرات المالية عند تقييم الأداء المالي : بالتطبيق على عينة من المصارف الأهلية العراقية

الملخص EN

The Cash Flow Statement is one of the tools of financial analysis through the use of financial indicators derived from it in analyzing the monetary results of economic entities based on their activities (operational, investment, and financing).

It is important to say that the development of these indicators was slow and weak compared with traditional financial indicators derived from income and financial position statement, The objective of the research is to use financial indicators derived from cash flow statement by economic entities, as well as using the traditional financial indicators, as they improve their performance, evaluate their policies and ability to generate cash, and help third parties to benefit from accounting information in decision-making, The research has been applied to a sample of three Iraqi private banks and the results have been analyzed by using cash flow indicators for fiscal years (2014-2016).