اختبار قدرة التدفقات النقدية و الأرباح المحاسبية في التنبؤ بالتدفقات النقدية من الأنشطة التشغيلية المستقبلية : دراسة تطبيقية على المصارف الأردنية

Abstract EN

This research examines the ability of accrual basis and cash basis in determining the best ways and strategies to predict the future cash flows in Jordanian banks.

It uses factors such as the size of assets, debt ratio and quick ratio, interest, and credit facilities.

The results revealed a weak relationship between net income and cash flows from operating activities, but a strong one between total accruals and operating cash flows.

They also indicated that the data prepared in accordance with the accrual basis provides a better reading for forecasting future cash than those prepared on the basis of cash