أهمية مقاييس التدفقات النقدية في اتخاذ القرار الاستثماري في سوق دمشق للأوراق المالية (دراسة تطبيقية)

Authors

  • راغب الغصين
  • منال الموصلي

Abstract

يتناول هذا البحث دراسة أهمية المقاييس المشتقة من قائمة التدفقات النقدية في اتخاذ القرار الاستثماري في سوق دمشق للأوراق المالية، كونها إحدى أهم المؤشرات التي يمكن أن يعتمد عليها المستثمرون عند اتخاذهم لقراراتهم الاستثمارية في الأسواق المالية. توصل الباحث في نهاية البحث إلى ما يلي: يؤثر كل من مقياس جودة السيولة المالية، مقياس المرونة المالية والتدفق النقدي الحر تأثيراً معنوياً على قرار المستثمر في سوق دمشق للأوراق المالية. في حين لا يؤثر كل من مقياس جودة الأرباح ومقياس تقييم سياسات التمويل تأثيراً معنوياً على قرار المستثمر في سوق دمشق للأوراق المالية.

This research takes into consideration the importance of standards derived from the cash flow statement in making investment decision at Damascus Stock Exchange. This is because they are one of indicators on which the investors can depend when they take their investment decision at financial markets. At the end, the researcher proved that there is significant effect for each of the following standards: liquidity, financial flexibility and free cash flow, on investor decision. On the other hand, there is no significant effect for the following  standards: quality of earning and financial policies, on investor decision at Damascus Stock Exchange.

Author Biographies

راغب الغصين

المعهد العالي لإدارة الأعمال- دمشق- سورية.

منال الموصلي

المعهد العالي لإدارة الأعمال- دمشق- سورية.

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Published

2013-03-07

How to Cite

الغصين ر., & الموصلي م. (2013). أهمية مقاييس التدفقات النقدية في اتخاذ القرار الاستثماري في سوق دمشق للأوراق المالية (دراسة تطبيقية). Tishreen University Journal- Economic and Legal Sciences Series, 35(2). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/330

Issue

Vol. 35 No. 2 (2013): العلوم الاقتصادية والقانونية

Section

Articles

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