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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:
صورة الغلاف QR قانون
حفظ في:
LEADER 02587nam a22002297a 4500
001 2095507
041 |a eng 
044 |b العراق 
100 |9 710231  |a Kadhim, Hawraa Faisa  |e Author 
245 |a The Extent to Which IAS 7 is Used in Iraqi Companies and its Impact on Financial Performance:  |b Applied Study at Al-Candi Company for the Production of Vaccines and Veterinary Medicines 
260 |b جامعة القادسية - كلية الادارة والاقتصاد  |c 2022 
300 |a 284 - 299 
336 |a بحوث ومقالات  |b Article 
520 |b 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. 
653 |a المحاسبة المالية  |a التدفقات المالية  |a الأداء المالي 
692 |b International Accounting Standard "7"  |b Financial Performance 
700 |9 659666  |a Jabbar, Nadhim Shaalan  |e Co-Author 
773 |4 الاقتصاد  |4 إدارة الأعمال  |6 Economics  |6 Business  |c 021  |e Al-Qadisiyah Journal for Administrative & Economic Sciences  |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ  |l 003  |m مج24, ع3  |o 0478  |s مجلة القادسية للعلوم الإدارية والاقتصادية  |v 024  |x 1816-9171 
856 |u 0478-024-003-021.pdf 
930 |d n  |p y  |q n 
995 |a EcoLink 
999 |c 1338874  |d 1338874