This research aims to examine the ability of impact of the cash flow statement indicators in the change in the market value of the industrial firms listed on the Palestine Stock Exchange. The research population consisted of (13) firms during the period (2015-2020). Data were collected from the annual financial statements of the firms. The research relies on the Pooled effects model to analyze the cross-section data (Panel Data), and the multiple regression method to test the hypotheses. The research finds a positive significant impact of (the ratios of cash flows from operating activities to sales, the return on assets from operating cash flows, and cash flows from operating activities to total current liabilities) in the change in the market value. Also, the impact of the return on equity from operating cash flows on the change in market value ratio was negative. In contrast, there was no significant impact of the dividends and the cash flows from operating activities to total liabilities ratios on the change in the market value. The research recommends the need to pay attention to the indicators of the cash flow statement to improve the managerial investment decisions.
The impact of the cash flow statement indicators in market value change of the industrial firms listed on the Palestine Stock Exchange
Cash flow Statement
Efficiency Ratios
Adequacy Ratios
Change in Market Value
Industrial Firms
Palestine Exchange
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
فلسفة دراسة أدارة الموارد البشرية بمنظور استراتيجي*
strategic human resource management
personnel management
human resources study philosophy in organizations
entrances to study the management of human resources strategy
organizational excellence through human resources
the standard model and in human resource management.
/ ادارة الموارد البشرية الاستراتيجية- ادارة الافراد - فلسفة دراسة الموارد البشرية في المنظمات- مداخل دراسة ادارة الموارد البشرية الاستراتيجية- التفوق التنظيمي من خلال الموارد البشرية- النموذجية والمعيارية في ادارة الموارد البشرية.
with intellectual and philosophical in modern administrative thought. The focus of the target on the identification of the strategic concept of human resource management practices in business organizations. It studied the scientific concept, in terms of how it has been the shift from personnel management, and to human resources management, and then to HR management strategy. The research has included extensive serious discussions about the nature of the changes, and how to determine the nature and content of the strategic perspective of human resources management in the changing and volatile world of business. It was also the explanation and clarification theoretical philosophies that came in various previous studies, and i
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