This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change in the market value. Also, the impact of the return on equity from operating cash flows on the change in market value ratio was negative. In contrast, there was no significant impact of the dividends and the cash flows from operating activities to total liabilities ratios on the change in the market value. The research recommends the need to pay attention to the indicators of the cash flow statement to improve the managerial investment decisions.
عرض رسائل (الموقف من التعددية الحزبية في الفكر السياسي الاسلامي المعاصر)
نجدّ القرآن الكريم والحديث النبوي الشري يقدمان أر ى ميامين لمقيم الداعية
إلى إامة مجتمع متماسك البنيان، وبناء فرد ذي شخصية متزنة، لا تعر التردد
مما توصل إليه البحث :
إن الدوافع النفسية تنفرد في تجسيد الأحاسيس والمشاعر في نتاج الشاعر , من خلال رؤيته لتلك الحالة , فتسهم في صورة المقارنة في التشبيه , فتبعث في المتلقي حالة التأمل والمقارنة بين الحالتين اللتين تجمع بين مكوناتهما صفة واحدة فتصل إلى حالة التلاحم , ويكون ذلك باعثا لرسم صورة التشبيه ال
... Show MoreIbn Khaldun is one of the best Arab Muslims scientists who participated in establishing Arabic Muslims heritage in all different disciplines & directions specially in sociology, neurological & his political theories which showed the development of Arabic philosophy in all scientific disciplines specially his introduction
This research aims at identifying problems that the Iraqi widow woman suffers from. The research is limited to a Sample of terrorism victims widows which is up to (70) widows from Al-Amal center for widows and orphans care in Baghdad. <
... Show MoreThe book (Al-Thaw’ Al-Lami’) (Bright Light) by AlSakhawi is one of the most important historical sources in the Hijri ninth century. In this book, the author mentioned the biographies of most famous scientists and other authors browsing the most prominent scientific
After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas