أثر عناصر قائمة التدفقات النقدية على الأداء المالي

Abstract EN

The study aimed to show the impact of the elements of the cash flow list on the financial performance.

The study resulted in the presence of an impact of the elements of the cash flow list of operational, investment, and financing activities on the financial performance: (liquidity ratios, financial leverage, and profitability).

There is also an effect of cash flows.

From operating activities, on the size of the capital, on the other hand, there is no effect of cash flows from investing and financing activities on the size of the capital, and finally there is an effect of the elements of the cash flow list on the financial performance: (liquidity ratios, financial leverage, and profitability), with the presence of the size of the capital as an intermediate variable.

The study recommended that decision makers pay attention to the elements of the cash flow list and manage them efficiently and take capital into account when evaluating financial performance.

on performance