دور قائمة التدفقات النقدية في ادارة المخاطر المالية بالمصارف السودانية (دراسة ميدانية على المصارف بوالاية نهر النيل)
Year: 2026
Type: article
Abstract: The cash flow statement is considered one of the most important financial statements becauseit provides financial information due to its reliance on the cash basis . This list contributes todetermining the activities of banks through outgoing and incoming cash flows. The researchproblem was to explain the impact of the cash flow statement in financial risk management in Sudanese banks. The study aimed to identify the role of activities and methods of the cash flowstatement in financial risk management and its impact on the efficiency of working capital inSudanese banks through (activities Operational _ investment activities _ financing activities)Theresearch examined the extent to which there is a strong , statistically significant relationshipbetween each of the operational activities of the cash flow statement and the effectiveness offinancial risk management, and the extent of the existence of a statistically significant relationshipbetween each of the investment activities of the cash flow statement and the effectiveness offinancial risk management. The study used the descriptive analytical method to describe anddiagnose the study variables and analyze the field study data, which was conducted through aquestionnaire as a tool for collecting primary data, reports and publications in collecting secondarydata. The primary data was analyzed using the statistical package program (spss) in addition to thechi-square for independence to test the hypotheses using frequencies and proportion scelsius.Inlight of the data and information collected and analyzed, the study concluded the importance offocusing on the elements of operational activity and its impact on rationalizing investmentdecisions . The study proved that cash flows have a significant and positive impact on the bank’sprofitability. The study supports both theoretical and experimental evidence of previous studiesthat Cash, operational and financing flows positively affect the bank’s profitability Among themost important recommendation, the study recommended the necessity of publishing the list ofcash flows in banks because of the important information it contains that differs from theinformation provided by other financial statements. This study recommended paying attention tonet cash flows from operational activities for its role in making appropriate financial decisionsrelated to investment, qualifying and training bank employees at their levels . The different one.
Institutions: University of Al-Butana, Zanzibar University
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220386566