تقييم صافي التدفقات النقدية في الشركات العراقية : دراسة تحليله لعينة من الشركات المدرجة في سوق العراق للأوراق المالية للمدة من 2005-2016

Abstract EN

The current research presented to the statement of the role of cash flows in explaining the financial situation of Iraqi companies, and to achieve the goal of the research, a sample of 6 industrial companies listed on the Iraq Stock Exchange was selected and their number is (6) companies for the period from 2005-2016.

The net cash flows were evaluated through three indicators, which represent the net operating and investment activities, and the net total flows.

The researchers used Microsoft Excel software to analyze data, which includes the mean and standard deviation to measure the amount of dispersion of flows in these companies.

Several conclusions were sought, the most important of which was the lack of awareness by industrial companies of the tasks of cash flows in determining the output resulting from the sale of goods, and indicating the amount of investment spending on the purchase of fixed assets and financial investments.

In light of the results that were reached in order to make recommendations on those industrial procedures, the cash flow list is of increasing interest when preparing them taking into account or accommodating international standards, and it is necessary to develop operational activities and invest money in them according to informed decisions, and not rely too much on investment activities in achieving Profits.

Keyword: -Net cash flows.