أثر الأصول غير الملموسة على التدفقات النقدية في البنوك الأردنية المدرجة في بورصة عمان

الملخص EN

This study aimed at identifying the Impact of intangible assets on the cash flows in the Jordanian banks listed on the Amman Stock Exchange.

In order to achieve the objective of the study, the study relied on analyzing the content of financial statements and published annual reports for Jordanian banks listed on Amman Stock Exchange from 2006 to 2015, which consist of (14) banks which represent the study population.

To test the hypotheses of this study simple regression analysis was used.

The results of study showed that there is a statistical significant impact for the intangible assets on the net cash flows in the Jordanian banks listed on the Amman Stock Exchange.

With regard to the impact of intangible assets on each activity separately, the results showed that there is a positive impact for the intangible assets on the net operating cash flows, the study also found that there is a negative impact for intangible assets on the net investment cash flows, and net financing cash flows in the Jordanian banks listed on the Amman Stock Exchange.

Based on the results of this study a number of recommendations most important of them: steering decision makers in Jordanian banks to increase interest in intangible assets by strengthening of investment in these assets with an appropriate ways in order to better reflect its impact on the net operating cash flows.