انعكاسات جودة الأرباح في الأداء التشغيلي للشركات المدرجة في سوق دمشق للأوراق المالية : دراسة تطبيقية

Abstract EN

This study aims to know the repercussions of the quality of profits in the elements of the operating performance of companies, which are represented by the level of operating profit, net operating cash flows, the proportion of accounts receivable from the assets, the book value of companies’ shares, in the companies listed on the Damascus Stock Exchange for the period 2012 to 2018 which included 53 listed companies, 7 companies were selected in accordance with the conditions of the study, and the data were collected based on the published financial statements of the companies during the study period.

To test the hypotheses, the researcher used statistical measures derived from the SPSS program, and the study found that 5 companies enjoying continuity in profits, with the exception of al-Ahlia Oil Company and MTN Company.

They have also reached a significant impact on the quality of profits in the operating profits of companies and in the net operating cash flow and the cash strength of the company by affecting the loyalty of the company and the book value of companies ’shares.

The quality of the profits was affected by the decrease, which reflects a negative impact on the accounts receivable.

The study recommended the need to pay attention to the quality of profits by working to implement governance mechanisms, principles and accounting standards, which ensure that companies do not exploit flexibility in them to manipulate profits, and the researcher also recommends the need to adopt a model or formula to measure the quality of profits that is an indicator for investors about the quality of companies ’profits, which contributes to rationalizing their decisions.