المحتوى المعلوماتي لقائمة التدفقات النقدية ودوره في تقويم الأداء المالي

Rp_ The information content of the cash flow statement and its role in evaluating the financial performance pdf

Abstract:
The aim of the research was to highlight the importance of financial analysis based on the cash flow statement and compare it with the financial analysis based on the income list and the financial position and the extent of the contribution of this analysis in providing a clear view of the beneficiaries of the performance of companies , The researcher relied on the financial data obtained from the annual reports of the research sample Including (6) Iraqi companies from the industrial sector listed in the Iraqi market for securities for a period of (6) years from 2010 – 2015, and applied the financial analysis in the manner of financial ratios on the financial statements.
The research sought to answer the questions raised by the research problem(Is there a difference between the results of the financial analysis based on the cash flow statement and the results of this analysis based on the income statement and the financial position list, Is the assessment of the financial performance of the industrial companies under the cash flow statement more transparent than it Under the income and financial position list , does the cash flow statement provide more useful information to the financial analyst and as a result of the beneficiaries of the income statement and financial position, is there an awareness of the importance of the financial information provided by the cash flow statement from the economic units Iraqi help to rely on in evaluating the financial performance of these units).
The research hypothesis was tested and reached several results. The most important of which is that the financial analysis of the three financial statements showed that the values of the ratios of the financial extracted from the list of cash flows are lower in value than the values of the financial ratios extracted from the income list and the financial position of the companies. And the results of financial analysis using the cash flow statement, the regression (R37), which is 27.75%. This proves that the difference is caused by the difference in the nature of the information contained in each type of financial statement.