تحليل اسهام عناصر القوائم المالية في تعظيم الثروة النقدية وتوزيعها ‏وانعكاسها على استمرارية الشركات واستدامتها

Analysis for Elements of Financial Statements ‎Contribution in Cash Wealth Maximization‏ ‏‎ and ‎Distribution Its and Its Reflection in Corporations ‎Continuity and Its Sustainability ‎

   All corporations Seeking hard for their Going Concern (continuity) and Sustainability in society doesn’t in it achieved that only if corporations focus on the single goal is Cash Wealth Maximization (CWM) on which the basis corporations use cash to generate more cash , This is done by Elements of financial statements (all or most) contributing in maximizing this wealth , and the impact on all parties related to the company , as the continuity and sustainability of corporations affect the economy of the country and the wealth of the parties related.

The research objectives to identify the elements of the financial statements contribution in CWM and its distribution in the Iraqi Stock Exchange (ISX) corporations. And well reflection the impact of cash wealth maximization on the continuity and sustainability of the listed corporations. As well as to identify the views of a group of employees in listed corporations and also a group of investors in the ISX for the purpose of strengthening  the research results . The research community consists of the Iraqi Corporations listed on ISX, The random stratified sample method was used to select Corporations of research sample based on Highest capital and Annual financial statements for the years 2015 to 2017. The most important conclusion is that CWM contributed to continuity and sustainability of corporations in the business environment, As that majority Corporations in research sample contrast in elements of their financial statements in the degree of their contribution to CWM. It further indicates that majority Corporations in the research sample do not take financial indicators into consideration , especially indicators related to corporations continuity, As indicates that the liquidity ratios of these corporations suffer from fluctuations and instability compared to corporations  same for previous years or with the other corporations Working in the same sector.