The Extent to Which Performance Indicators Based On Cash Flows Reflect On the Adequacy and Efficiency of the Financing Structure in Sudanese Banks - An Applied Study On Omdurman National Bank
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Published:
Jun 30, 2024
Keywords:
Performance indicators, , cash flows, financing structure, Sudanese banks
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Abstract
The study aimed to shed light on the forecasting process according to statistical methods and financial analysis processes for the values of cash flows that help decision-makers to obtain many results derived from issuing a statement of cash flows in accordance with the generally accepted accounting rules, and to highlight the importance of the information of the statement of cash flows in making financing decisions.
The study reached a number of results, the most important of which was the coefficient of determination when testing the study hypothesis for the study sample (85.45%) when measuring the effect of the relationship between the third dependent variable of the study (the total non-self-financing structure) and the independent variable (index of cash inflows from financing activities / inflows Cash from outgoing financing activities), when the error coefficient was (0.008354) for the model as a whole, which is less than the error value (0.05), which means high confidence in the validity of the model test under study.
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How to Cite
Mohanad Gaafar , H. H. (2024). The Extent to Which Performance Indicators Based On Cash Flows Reflect On the Adequacy and Efficiency of the Financing Structure in Sudanese Banks - An Applied Study On Omdurman National Bank. Management & Social Perspectives, 3(1), 5-25. Retrieved from https://revue.univ-oran2.dz/Revue/MASP/index.php/MASP/article/view/34
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References
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profits and cash performance indicators and their relationship to variables in stock returns – an applied study on companies listed on the Oman Financial Market. Arab Journal of Science and Management, 11(2), 183–204.
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financial performance of companies - a field study in companies listed on the Damascus Stock Exchange. (Unpublished Master Thesis, Faculty of Economics, Damascus University).
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Alexis, Asmaa, Berdai, Nassima. (2014). The role of cash flows in the analysis of the financial situation of the institution: A case study of the African Glass
Company. (Unpublished Master's note, Faculty of Economic and Commercial Sciences, Jijel University).
Siam, Walid Zakaria. (2003). The extent to which the importance of using accounting data in rationalizing capital expenditure decisions is recognized.
King Abdulaziz University, King Abdulaziz Journal, Faculty of Economics and Management, Economic and Legal Sciences Series, 17(2), 151–174.
Qasim, Sabiha, Jamil, Ahmed Nizar. (2009). The impact of cash flows on the elements of the capital structure – an applied study based on the data of a number
of international companies. University of Tikrit, Journal of Baghdad College of Economic Sciences, 5(14), 59–73.
Farshadfar, Shadi, & Monem, Reza. (2013). Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows. The
International Journal of Accounting, 48(1), 111-133.
Lee, Tom. (2006). Making cash flow statement useful. Journal of Accountancy, No 35, 240-251.
Mosiah, A., & Larsen, E. J. (1983). Intermediate accounting. London: McGraw Hill Book Company, p. 934.
Soewignyo, Fanny, & Soewignyo, Tonny Irinto. (2017). Basic Industry and
Chemical Industry Sector Cash Flow Ratios and Profitability. Journal of US- China Public Administration, 14(6), 321-329.
Fawzi Abdul Aziz Ahmed (2007). Fundamentals of Financial Management.
Alexandria: Modern Arab Office.
Andrews, Atef William. (2007). Finance and financial management of institutions. Alexandria: Dar Al-Fikr Al-Jami.
Dahmash, Naim Hosni, and Abu Nassar, Muhammad. (1996). Principles of Accounting (2nd ed.). Oman: Institute of Banking Studies.
Abdulaziz, Samir Mohammed. (1997). recapitalize Alexandria: Scientific Radiation Library.
Al-Zubaidi, Hamza Mahmoud. (2020). Credit Management and Financial Analysis. Amman: Dar Al Warraq for Publishing and Distribution.
Dahmash, Naim Hosni. (1996). Statement of cash flows scientifically and practically. Amman: Al-Nour Press.
Abdul Majeed, Mohamed Mahmoud, Sami, Hassan Ali. (2017). Review
Principles: Scientific Foundations and Practical Applications. Cairo: Dar Al- Nahda Al-Arabiya.
Al-Fadni, Abu al-Ḥasan Muḥammad Aḥmad al-Shaykh. (2008). Scientific research and its methods. Khartoum: Al-Sharif Academic Library for Publishing
and Distribution.
Suleiman, Abdul Aziz Abdul Rahim. (2006). Methods of scientific research in the humanities. Khartoum: Neelan University Press.
Jumai, Mohammed Saleh. (2021). Funding decision and its impact on financial
performance in the economic institution – case study of Saidal. Journal of Research in Finance and Accounting, 6(2), 235–249.
Abdullah, Haitham Yaqoub Ishaq. (2015). Financial structure and its impact on market value – A field study of a sample of companies listed on the Khartoum
Stock Exchange. Sinner University Journal, 5(2), 108–129.
Muhammad, Omar Al-Sir Al-Hassan and Rababaa, Mowaffaq Muhammad.
(2017). Performance indicators based on cash flows and their impact on the shares of companies listed on the Khartoum Stock Exchange – an applied study. Journal of Law and Human Sciences – Economic Studies, 8(3), 120.
Abdul Qadir, Ali Yahya and Hariri, Abdul Ghunaim. (2021). The importance of
analyzing the financial structure in evaluating the financial performance of the Batimetal Foundation in the Wilayat of Ain Dakhli. Entrepreneurship Journal of Business Economics, 7(2),153-172.
Abdul Rahman, Mohammed Al-Tayeb Ali. (2017). Evaluating the financial
performance of industrial companies operating in Marjan area – Wad Madani Sudan – A comparative analytical study between the statement of cash flows and the statements of financial position and income in the period between (2014 – 2017). Journal of Economic and Administrative Studies Research, 37–58.
Abu Al-Jawad, Adel Ali Babiker Al-Mahi. (2019) The importance of the cash flow statement in making investment decisions in banks – Al Rajhi Bank case
study. Journal of Economics and Finance, 5(1), 37.58-
Yahiya, Hussein. (2021). Analysis of the financial situation of the institution using the statement of cash flows – Sonatrach applied study. Journal of Finance
and Markets, 8(2), 342-354.
Dheeb, Lyas Qalab, and Rami Sayib. (2019). The Impact of Cash Flows on Activating the Tax Audit Mechanism. Journal of Legal and Economic Studies, 3, 240–257.
Jamam, Mahmoud and Dabbash, Amira. (2015). The Impact of the Cash Flow
Statement on Financial Decision Making – Case Study of Commercial Banks in Jijel State. Journal of Economic and Financial Research, 4. 71–88.
Hamza, Tjania and Ali, Al-Absi. (2021). The Role of Operating Cash Flow Metrics in Evaluating Financial Performance – A Case Study of Bio Farm
Pharmaceutical Company in Algeria in the Period 2015-2018. Journal of Strategy and Development, 11(1), 305–324.
Habib, Muhannad Jaafar Hassan Wadam, Abuzar Omar. (2021). The role of the financial structure in making a financing decision in Sudanese industrial
companies – an applied study of the Grain Mills Company Limited 2014-2015. Al-Qazm Scientific Journal, 10. 7-22.
Habib, Muhannad Jaafar Hassan Wadam, Abu Omar, The Role of the Financial Structure in Making a Financing Decision in Sudanese Industrial Companies –
An Applied Study of the Grain Mills Company Limited 2014-2015, (Khartoum: Al-Qazm Scientific Journal, Issue 10, 2021), pp. 7-22.
Al-Azhar, Azza and Al-Dinuri , Salmi. (2013). Statement of cash flows: The other side of the financial situation. Journal of Economic Insights, 5, 27–35.
Al-Atut, Mu 'ayyad and Al-Zahir, is useful. (2010). The Impact of Cash Flow Metrics on the Interpretation of Ordinary Market Returns of Shares – A Field
Study of Palestinian Public Shareholding Companies. Numbers 21, 53–78.
Al-Khalayla , Mahmoud Abdel Halim. (2004). Performance indicators based on
profits and cash performance indicators and their relationship to variables in stock returns – an applied study on companies listed on the Oman Financial Market. Arab Journal of Science and Management, 11(2), 183–204.
Mohammed, Yazeed Salim. (2016). The impact of the capital structure on the
financial performance of companies - a field study in companies listed on the Damascus Stock Exchange. (Unpublished Master Thesis, Faculty of Economics, Damascus University).
Mohammed, Amal Nouri. (2013). The compatibility of financial analysis tools
with the information content of the statement of cash flows - an analytical study. Journal of the Baghdad College of Economic Sciences, 34.
Alexis, Asmaa, Berdai, Nassima. (2014). The role of cash flows in the analysis of the financial situation of the institution: A case study of the African Glass
Company. (Unpublished Master's note, Faculty of Economic and Commercial Sciences, Jijel University).
Siam, Walid Zakaria. (2003). The extent to which the importance of using accounting data in rationalizing capital expenditure decisions is recognized.
King Abdulaziz University, King Abdulaziz Journal, Faculty of Economics and Management, Economic and Legal Sciences Series, 17(2), 151–174.
Qasim, Sabiha, Jamil, Ahmed Nizar. (2009). The impact of cash flows on the elements of the capital structure – an applied study based on the data of a number
of international companies. University of Tikrit, Journal of Baghdad College of Economic Sciences, 5(14), 59–73.
Farshadfar, Shadi, & Monem, Reza. (2013). Further evidence on the usefulness of direct method cash flow components for forecasting future cash flows. The
International Journal of Accounting, 48(1), 111-133.
Lee, Tom. (2006). Making cash flow statement useful. Journal of Accountancy, No 35, 240-251.
Mosiah, A., & Larsen, E. J. (1983). Intermediate accounting. London: McGraw Hill Book Company, p. 934.
Soewignyo, Fanny, & Soewignyo, Tonny Irinto. (2017). Basic Industry and
Chemical Industry Sector Cash Flow Ratios and Profitability. Journal of US- China Public Administration, 14(6), 321-329.