مؤشرات التدفقات النقدية والربحية ودورهما في التنبؤ بالتعثر المالي: دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

fc964b50-8699-4de8-9b39-db1c9ac08434

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

2015030_1.pdf

بيانات النشر

ترجمة العنوان

Cash Flow and Profitability Indicators and Their Role in Forecasting of Financial Distress: An Applied Study of a Sample of Industrial Companies Listed on the Iraq Stock Exchange

ألقاب المؤلفين

[{"name_ar":"علي عبد الحسين هاني الزاملي","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"محسن جاسم محمد الحساني","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

مؤشرات التدفقات النقدية والربحية ودورهما في التنبؤ بالتعثر المالي: دراسة تطبيقية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

The study aims to highlight the role of cash flow indicators and profitability indicators in forecasting of financial distress at an early date and help the management of economic units to cope with it through the predictive vision provided by these indicators about the financial future of these units, The study sample included (8) industrial companies out of a total of (21) An industrial company listed on the Iraq Stock Exchange, and this sample was approved due to the availability of its data and the convergence of its capital to some extent, in order for this study to be objective, The sample was divided into half defaulted and half non-performing for the period (2015-2018).The study tried to answer the questions of the study problem, namely (What are the cash flow and profitability indicators most appropriate to the requirements of the Iraqi industrial environment?, Do the cash flow and profitability indicators help in predicting the financial distress in the Iraqi industrial companies?),The study was based on a basic premise that (The use of cash flow and profitability indicators leads to forecastingthe financial distressof economic units in a way that is consistent with the requirements of the modern business environment).To achieve the objectives of the study, financial indicators were used after analyzing the annual reports of the study sample companies, and (22) financialindicators were found, including (16) indicators related to cash flows and (6) indicators related to profitability, and the analysis of these indicators through the method of multiple discriminatory analysis to reach the best of them arole in forecastingoffinancial distress through the statistical program (SPSS-26).The study reached a set of conclusions, the most important of which was that there are two financial indicators, which are the most important indicators in forecasting offinancial distress, and they were as follows: (Operating Cash Flow Ratio, Operational Activity guide Index), an through the two indicators, the discriminatory function was formed (f=-0.442+ 0.005X7+1.083X8), which predicted financial distress in the year of analysis (2018) at a level of (100%), as the reason for choosing this year as the year of analysis was because it represents the latest year in which data is available for the study sample companies at the date of data collection, in addition to what this year enjoyed the year of political and economic stability, and the discriminatory function predicted in the second and third year that preceded the stumbling at a level of (62.5%) for both years, and in light of the study’s conclusions, a number of recommendations weremade, the most important of which is the need to rely on a mixture of financial indicators from the monetary basis and the accrual basis, to better demonstrate Indicators play a role in the forecasting process, to reach high levels of forecasting of financial distress, and thus forecasting is more accurate and objective because it provides early signals that help in taking appropriate and timely decisions to maintain the continuity of financial units, economic growth.

إشراف وإعداد

الإشراف

علي عبد الحسين هاني الزاملي

الإعداد

محسن جاسم محمد الحساني

الاقتباسات الببليوغرافية