التدفقات النقدية وأثرها على العائد في الشركات الصناعية
دراسة حالة شركة النهر لتصنيع الانابيب والانشاء للفترة الزمنية (2004–2018)
Keywords:
net cash flow, operating cash flow, investment cash flow, return.Abstract
The study aimed to determine the impact of net cash flows of activities (operational, investment, and net cash flow) on the return of Al-Nahr Pipe Manufacturing and Construction Company. The study problem was identified in the main question: What is the impact of net cash flows on the return (financial performance) of the Libyan industrial sector? Through data analysis and hypothesis testing, the study reached a set of results and interpretations that showed that there is a positive correlation and a positive relationship within the limits of 51%, 62.9% between net operating cash flow and net cash flow and return, respectively, while the relationship between the independent variable represented by net investment cash flow and return was strongly negative, as the value of the correlation coefficient reached about -63.8%.
