أثر التدفقات النقدية على مخاطر الاستثمار في الأسهم العادية : دراسة تطبيقيه على عينة من المصارف التجارية الخاصة المدرجة في سوق العراق للأوراق المالية

الملخص EN

This study aims to study the effect of cash flows (operational, investment and financing) as variables independent of the risks of investment in ordinary shares as an approved variable, as well as the role of the statement of cash flows in the financial reports in order to guide the Iraqi investor to use them instead of the income statement.

this research was applied to a sample of 11 commercial banks for the period (2011-2015).

to achieve the research objectives, simple linear regression.

the study reached several conclusions, the most important of which is the absence of significant effect on cash flows on the risk of investment in ordinary shares.

a number of recommendations were reached, most important of which are the need to activate the role of financial analysts in order to expand the financial and investment knowledge base of investors, relationship on the other hand.