أثر القدرة التنبؤية لقائمة التدفقات النقدية النقدية على التنبؤ بالتعثر المالي للشركات

Abstract EN

The aim of the research is to study the extent to which the cash flow statement can be used in predicting financial default in the light of the indicators of the periodic financial statements to achieve the company's ability to pay its obligations and the continuity of activity or avoid the occurrence of financial default before it occurs by applying to industrial companies listed in the Egyptian stock market, the research dealt with presentation and analysis A group of previous studies related to the topic of research, which dealt with the impact of using the cash flow statement in predicting financial failure, studying and analyzing the indicators of periodic financial statements, and their impact on strategic plans, competitive capabilities and accounting policies of Egyptian companies, and from what these studies concluded and extracting the research gap, the researcher made a proposal For some solutions through the development of a proposed accounting framework for using the cash flow statement in predicting financial failure and its role in strengthening the financial performance of industrial companies, and therefore in light of the indicators of the periodic financial statements, and the issuance of scientific and professional accounting bodies and bodies.

The research found through the results of the field study that the accounting framework Suggested use of streams list To support the prediction of financial default is highly valid.

The research also found the results of the applied study that there is a statistically significant relationship between the indicators of the cash flow list and the prediction of financial failure in the companies registered in the Egyptian stock market, with a confidence degree of 95% .

Honest and linked to the financial performance of companies, and the development of a new strategy that helps to strengthen the financial position of Egyptian companies, and the preparation of more research and studies that address the obstacles and problems of predicting financial failure in industrial companies in the light of contemporary financial changes and developments.