Measuring and Analyzing Cash Flow Indicators and their Impact on the Financial Decisions of the industrial Sector in Iraq: A Study of a Sample of Companies Listed on the Iraq Stock Exchange
The aim of the research is to indicate the importance of preparing a list of cash flows and diagnosing its effects on the financial decisions of the industrial sector, as well as shedding light on the importance of using the list of cash flows attributed to some items of the financial statements instead of relying on the absolute number of cash flows. The study was based on a set of hypotheses, the most important of which is there Significant and statistically significant effect of cash flow indicators in financial decisions, and the study sample was represented by a group of companies listed in the Iraq Stock Exchange, represented by (5) companies affiliated with different sectors (industrial,) for the period (2011-2020) and the data of the studied companies were obtained from The official bulletins of the Iraq Stock Exchange, as well as the bulletins of the Central Bank of Iraq. And the use of statistical programs to reach the results, where the statistical program Excel was used to process and formulate raw data in the form of financial ratios, and the statistical program 10Eviews was also used in the practical side and hypothesis testing. The study found the negative impact of the cash flow indicators and the inflation rate on the financing decision and the positive impact on the investment decision in the industrial sector.