أهمية قائمة التدفقات النقدية في اتخاذ قرارات الاستثمار بالمصارف : دراسة حالة مصرف الراجحي بالرياض

الملخص EN

This research aims at demonstrating the importance of the cash flow statement in investment decision making at Al Rajhi Bank.

This research has reached the model that includes the activities of the cash flow list which are the operational activities, investment activities and financing activities.

The research used the descriptive and inductive method and the statistical program in social sciences (Excel) and the questionnaire as a tool for collecting information for the study sample.

The research recommended that the information provided by the cash flow statement should be used to serve investment decision makers.

The need to qualify and train employees to learn how to prepare the list of cash flows and how to predict the future through them.

The Bank's adoption of international standards in the preparation of the statement of cash flows.