دراسة العلاقة بين التدفقات النقدية و عوائد الأسهم على وفق متطلبات القاعدة المحاسبية العراقية رقم (7)‎ : دراسة تطبيقية في بعض المصارف التجارية

Abstract EN

This research aims to test the relationship between the cash flows from the activities of the economic unit and between the returns of shares of the sample banks listed in the Iraqi market for securities according to the Iraqi accounting standard No.

7 and the importance of the cash flow statement in analyzing the financial situation of these units, The study assumes that there is a relationship between the cash flows and the return on the stock.

The financial data were obtained through the financial statements published by the banks.

The research hypothesis.

To test the hypothesis, the data were analyzed using (SPSS), the use of the arithmetic mean and Pearson correlation coefficient.

The study showed a positive relationship between the EPS and the combined cash flows.

The study recommended that attention be given to the cash flow statement and directing the users of the financial statements to understand and analyze the list as they provide financial information that is free of disinformation and related to cash through operational, financing and investment activities.