The use of cash flow measures in assessing the quality of earnings: A Case Study in North Bank for Finance and Investment | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 1, Volume 8, Issue 15, June 2016, Pages 445-466 PDF (509.2 K) | ||
| Author | ||
| Asma Saohil | ||
| Abstract | ||
| This research aimed to showing the role of the measurements (or standards) derived from the cash flow Statement(CFS) in evaluating the quality of the profits of the economical unit and its effect on what they make of financial decisions in their professional practices. To achieve this aim, the cash flow statement and the financial percentages taken from it were analyzed. The research arrived at a number of conclusions and the most significant ones are : the most important purposes served by the cash flow statement are evaluating the quality of profits and the flowing of the economical unit and provide the users with information which help them to know the ability of the economical unit to generate cash and the needs of the unit in using cash. The research presented a number of recommendations and the most important ones are : the necessity to pay more attention and study to the cash flow list in order to show its role to the decisions makers and the users of the financial lists published because they have information that reflect the ability of the economical unit to face the economical circumstances which surround it. | ||
| Keywords | ||
| cash flow; quality of earnings; North Bank | ||
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