مدى تأثير التدفق النقدي على الأداء المالي: دراسة تطبيقية على عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية للفترة (2012-2021)
محتوى المقالة الرئيسي
الملخص
الغرض من المشروع البحثي هو تحديد مقدار التدفقات النقدية التي أثرت على الأداء المالي للمصارف الخاصة من عام 2012 إلى عام 2021. وتألفت عينة البحث من المصارف التجارية الخاصة التي تم إدراج أسهمها في السوق العراقية بين عامي 2012 و2021. وتألفت هذه المصارف من: مصرف الشرق الأوسط للاستثمار والمصرف الأهلي العراقي ومصرف الشمال للتمويل والاستثمار. وكشفت نتائج البحث أن التدفقات النقدية لها تأثير أكبر على الإنجاز المالي للمصارف التجارية الخاصة المسجلة في السوق العراقي أكثر من عوائد حقوق الملكية. الاهتمام بقائمة التدفق النقدي لدورها الذي يستخدمه متخذو القرار والجهات التي تستخدمه.
التنزيلات
تفاصيل المقالة
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