تحليل جودة سيولة المصارف باستخدام قائمة التدفقات النقدية

Abstract

      The research aims to identify the intellectual aspects of the statement of cash flows assess the quality of liquidity and the analysis of the statement of cash flows for the banks the research sample, as well as the special liquidity extracted from the statement of cash flows and comparing the ratios of liquidity quality Baghdad Bank and the Bank of the Middle East, the Iraqi investment have been selected to test the hypothesis   of the research . A set  conclusions are reached including: Search results showed the importance of the statement of cash flows in achieving the quality of liquidity because they provide information from which to determine the project's ability to meet its obligations to other parties as well as to improve the liquidity of the project. Through the preparation of the statement of cash flows information can be obtained from the beneficiaries which can determine the adequacy of cash flows , to meet the needs and provide investors and borrowers with information on how to use the money by Project Management (increase foreign investment) .