Abstract

The research aims at clarifying the importance of using cash flow measurements to reach a useful measure in evaluating the performance of banks. To achieve this, a sample of commercial banks listed in the Iraqi market for securities for the period from 2006 to 2015 was selected, which is eight banks and using a set of means of financial analysis and statistical analysis. The problem of research is that there is a gap between the measures of cash flows which are reached by following the monetary basis and that relying on these standards does not give the clear picture to reach the performance of banks. The hypothesis of the research that was subjected to the test is that there is a significant relationship to cash flows on the performance of banks. Based on the above, it was recommended that the importance of preparing the cash flow statement should be taken into consideration as it is a basic element of the financial statements required for the useful information it provides in assessing the ability of the economic unit to generate cash and the like. It also uses the historical information of cash flow as an indicator of the value and timing and the extent to which future cash flows are confirmed and their usefulness in examining the accuracy of estimates of future cash flows and testing the relationship between profitability, net cash flow and the impact of price changes.

DOI:10.52113/6/2018-8-3/73-87