دور التدفق النقدي من الأنشطة التشغيلية في تقييم الأداء المالي من خلال السيولة والمرونة المالية: (دراسة تطبيقية على عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية)‎

Abstract EN

The aim of this research is to highlight the role of operating cash flows in evaluating financial performance through the liquidity and financial flexibility of industrial companies listed on the Iraq Stock Exchange which consists of twenty-five industrial companies for a period of 5 years (2015 to 2019).

This research uses secondary data collected from annual reports and accounts of the companies sampled for the research period.

The data were analyzed using descriptive statistics and correlation analysis as well as regression techniques to determine the variation in financial performance in order to show the variation in operating cash flow, the cash flow statement has the ability to assess the liquidity and profitability of companies because it provides useful information for both management and users of financial statements and is considered a means of knowing the degree of liquidity that companies are interested in and their financial flexibility and the degree of risk that accompanies their flows and through which the financial performance of companies can be evaluated, The research findings show that there is a positive correlation between cash flow from operating activities and financial performance as well as a positive relationship between both liquidity and financial resilience with operating cash flows and financial performance.

The research recommends that it should be given greater importance to the statement of cash flows because it is one of the most important tools that help in evaluating the performance of companies by showing the various activities of the company.