The Extent to Which IAS 7 is Used in Iraqi Companies and its Impact on Financial Performance: Applied Study at Al-Candi Company for the Production of Vaccines and Veterinary Medicines
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Kadhim, Hawraa Faisa (Author) |
| مؤلفين آخرين: | Jabbar, Nadhim Shaalan (Co-Author) |
| المجلد/العدد: | مج24, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 284 - 299 |
| ISSN: |
1816-9171 |
| رقم MD: | 1338874 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Accounting Standard "7" | Financial Performance
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to show the importance of preparing the list of cash flows according to the sound accounting bases in companies, as well as to know the compatibility of the list of cash flows with financial performance indicators, i.e. the researcher relied on the descriptive approach in the theoretical aspect and an analytical study of al-Kindi for years (2020,2019,2018), and the researcher reached a set of conclusions: the most important of which is that the use of indicators of the list of cash flows indicates the possibility of enhancing the results of the analysis i.e. the results of the financial analysis of liquidity indicators and profitability of the income list and financial center integrated with the integration of the financial list indicators Liquidity indicators and profitability quality of the list of cash flows for each of the research sample companies. In the light of the findings of the research, a number of recommendations have been made, the most important of which are: companies need to train their employees to prepare a list of cash flows because they play an important role in determining the company's performance and profitability, providing a good basis for comparing its performance with that of other companies in the same sector, and comparing its financial performance on a consecutive basis. |
|---|---|
| ISSN: |
1816-9171 |
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