Journal of Management Information and Decision Sciences (Print ISSN: 1524-7252; Online ISSN: 1532-5806)


The extent to which the cash flow statement is used in making an investment decision A study of a sample of Iraqi industrial companies for the period 2011-2020

Author(s): Alabass, Hasan Subhi Hussein

This study aims to demonstrate the importance of creating a list of cash flows and recognizing their impact on the financial decisions you make, as well as the importance of using a list of cash flows that are associated with specific elements of the financial statements that relate to the leave absolute cash flow number. Significant and statistically significant impact on cash flow The financial decision indicators and the study sample were represented by a group of companies listed on the Iraqi Stock Exchange, represented by (15) companies from different sectors (industry, services, agriculture) over the period (2011-2020) and the data has been compiled from: The company is subject to the control of the official bulletin board of the Stock Exchange of Iraq and the bulletin board of the Central Bank of Iraq. Use of statistical programs to achieve results, Excel statistical program was used to process and formulate raw data in the form of financial indicators, Eviews10 statistical program was also used for practical aspects and hypothesis testing. The study is shown to have a positive impact on investment decisions in the industrial sector, noting its positive impact on cash flow an indicator of the flow of investment decisions. The study recommends paying particular attention to the information contained in the statement of cash flows, presented as a flow of operating, financing and investing activities.
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