قائمة التدفقات النقدية ودورها في ترشيد اتخاذ القرارات الاستثمارية في المصارف التجارية الليبية

Abstract EN

The study aims to identify the list of cash flows and their importance in making investment decisions in commercial banks in city of Sirte / Libya, also studying and analyzing the investment decision-making process, by determining the relationship between cash flows resulting from operational, investment and financing activities and making an investment decision.

A number of statistical methods was using, the most important of which are arithmetic averages, standard deviations, relative weight, degree of importance, and the Cronbach's alpha to test the degree of data credibility.

The hypothesis testing by using the pearson correlation coefficient and the multiple regression coefficient at the level of significance of 5%, through a standard model that shows the relationship between the dependent variable (investment decisions) and the independent variables which are: operating cash flows, investment cash flows, and financing cash flows.

The study concluded that there is a statistically significant relationship between cash flows resulting from operational and investment activities in making investment decisions in Libyan commercial banks, meaning that cash flows from operational and investment activities are characterized by reliability that helps to make an investment decision.