أهمية المعلومات المشتقة من قائمة التدفق النقدي في التنبؤ بالفشل المالي للبنوك التجارية السعودية

الملخص EN

Purpose: This study aims at highlighting the importance of the information derived from the cash flow statement in predicting the financial failure of the commercial banks in the Kingdom of Saudi Arabia.

The study sample consists of Saudi Commercial Banks.

The questionnaire has been developed to collect the necessary data to measure the variables of the study.

In total, 120 questionnaires have been distributed of which 110 were responded to and found suitable for analysis.

Results: The results of the investigation confirm the importance of the information derived from the cash flow statement related to the evaluation of liquidity and quality or sorts of profits in the prediction of the financial failure of the commercial banks.

In addition, this study finds that there is a considerable agreement in the views of the surveyed sample regarding the adequacy and efficiency of the information in prediction of the financial failure of the commercial banks.

Recommendations: The findings of the study draw attention to the necessity of focusing on the cash flow statement in addition to the other financial statements due to the fact that these statements include important information that enables the users to predict the financial failure.

In addition, the study shows that it is possible to use these statements for making decisions and evaluating the financial and investment opportunities.