Management and social perspectives
Volume 3, Numéro 1, Pages 5-25
2024-06-30
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
Authors : Habib Mohanad Gaafar Hassan .
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.
Keywords
Performance indicators, cash flows, financing structure, Sudanese banks
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