This study aims to clarify the impact of financial cash flow management on the efficiency of profit management in industrial companies listed on the Amman Stock Exchange. The study focuses on two main aspects: financial cash flows and profit management. It includes all industrial companies listed on the Amman Stock Exchange, totaling 32 industrial companies as of the end of 2020. The study employed both secondary and primary sources to achieve its objectives. It concluded that the financial aspect of any institution serves as the main driver for its activities. To achieve the study's goals, a descriptive-analytical methodology was adopted to outline the steps and stages of the work process. The study’s results highlighted the positive role of financial cash flow management in enhancing profit management efficiency. The field study revealed a complementary and interconnected relationship between financial cash flows and profit management. Based on the findings, the study recommends that the three financial statements should be considered as complementary to each other.

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The Impact of Financial Cash Flow Management on the Efficiency of Profit Management in Listed Industrial Companies

  • Thaer Faisal Qushtom,
  • Rajab Mousa Rajab Albayari

摘要

This study aims to clarify the impact of financial cash flow management on the efficiency of profit management in industrial companies listed on the Amman Stock Exchange. The study focuses on two main aspects: financial cash flows and profit management. It includes all industrial companies listed on the Amman Stock Exchange, totaling 32 industrial companies as of the end of 2020. The study employed both secondary and primary sources to achieve its objectives. It concluded that the financial aspect of any institution serves as the main driver for its activities. To achieve the study's goals, a descriptive-analytical methodology was adopted to outline the steps and stages of the work process. The study’s results highlighted the positive role of financial cash flow management in enhancing profit management efficiency. The field study revealed a complementary and interconnected relationship between financial cash flows and profit management. Based on the findings, the study recommends that the three financial statements should be considered as complementary to each other.