Search Results for cash-flows
Abstract
This research aims to diagnose the impact of the quality of bank assets from loans and credit loans on cash flows generated from operating activities by studying a sample of commercial banks listed on the Iraq Stock Exchange for a period of 10 years from 2010 to 2019. The research used the descriptive analytical approach based on the SPSS statistical program by measuring the strength of the correlation between the study variables by simple linear regression and continuity of chains. The problem of the research was whether cash flows through operating activities are affected by the quality of bank assets? The research found that there is a positive moral impact between the quality of assets and cash flows. The quality of assets is a good indicator of the predictability of future cash flows as a result of the direct relationship and the positive impact between them. This encourages banks to focus on achieving the quality of assets with the aim of obtaining cash flows from their operating activities. The research recommends the need to reduce the proportion of non-performing loans through credit undertakings and by managing the potential risks of bank loans and other assets while at the same time adopting sustainability policies that achieve high profitability ratios and thus high cash flows.
Abstract
The statement of cash flows carries great importance for the users of the financial statements and facilitates the process of understanding and analyzing them because it provides financial information that is free from misleading and is modern as one of the main requirements of the establishments and provides useful information about the establishment’s operational, investment and financing activities. It exposes commercial banks to financial crises and risks. Cash, cash liquidity risks, and it has to draw the responsibilities of the monetary authority and establish an effective central unit through a strategic system and rely on ratios and indicators of cash liquidity because the low level of cash liquidity can expose banks to a financial crisis and financial risks that make them lose the element of safety, profitability and cash liquidity even if they achieve earnings And commercial banks must maintain cash liquidity by preserving cash assets and assets, and the research also found the results of the other bank with very high ratios that outweigh other ratios, such as the cash balance ratio and legal reserve, and the need to pay attention to the surplus and shortage of liquidity that you may be exposed to. Commercial banks during the exercise of their business, and the research also arrived, and the bank has the ability to provide various services and pay the obligations due with its liabilities, as it was found that the higher the rate of employment and loans compared to other banks, it turns out that the bank is able to offer new loans and grant advances and other facilities. Financial statements, including the balance sheet and the statement of cash flows, for the purpose of developing and drawing up plans for the future In order for the bank not to resort to borrowing on commercial banks, a sound policy drawing to avoid exposing the bank to banking and credit risks and cash liquidity risks and formulating an effective and sound strategy for the purpose of managing the securities and loan portfolio.
Abstract
This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).
The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.
Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.
Abstract
The research discussed the importance of non-financial information and the extent of its disclosure and its reflection on the market value of Iraqi commercial banks. The research sample included in the Iraq Stock Exchange, as a list of information required to be disclosed in banks consisting of (67) elements was prepared, and applied to each of the banks as a sample Research to find out whether the bank discloses the information or not, and the information was divided into four groups: a strategy, a non-financial financial, and another to measure the independent variable represented by the non-financial disclosure, while the average annual price of the share was used as a measure to measure the dependent variable represented by the market value of bank shares, which is It is extracted by (the annual trading volume of the bank the number of shares traded), and among the most important conclusions reached by the research are: There is no correlation and moral impact between the non-financial disclosure and the market value. While the research concluded with presenting a set of recommendations, the most important of which are: The need for investors to be aware of the importance of non-financial disclosure as it provides additional information related to risk management such as risks (credit, market, liquidity, interest rates, foreign currency) and future expectations regarding stock prices, cash flows, revenues and profits. And capital expenditures, given that the disclosure of financial information does not provide investors with the future evaluation of the bank and the ability to fully understand the opportunities and risks, which helps them in the process of visualizing future risks and opportunities in addition to evaluating the financial expectations of the bank in the distant future, which enables them to make a rational decision in investing in the bank’s shares.