THE EFFECT OF THE FINANCING STRUCTURE ON THE CASH FLOW STATEMENT INDICATORS ACCORDING TO IAS 7 AND ITS REFLECTION IN EVALUATING THE FINANCIAL PERFORMANCE OF TELECOMMUNICATIONS COMPANIES

Abstract

The financing structure is a homogeneous mixture of long-term financing and equity. These represent the main sources of financing to achieve the objectives of the economic unit and achieve the expected growth. The research aims to show the effect of the components of the financing structure on the cash flow list indicators, which is the basis for evaluating the financial performance of the economic units listed in the Iraqi Stock Exchange. The research problem was represented in the companies listed in the Iraqi Stock Exchange neglecting the relationship between the financing structure and the cash flow list, which affects credit and investment decisions and the accurate financial evaluation of the performance of the unit’s management. The research reached a set of conclusions, the most important of which is that defining the relationship between the financing structure and the cash flow statement indicators contributes to determining the return and risk values, profitability analysis, and evaluating financial performance. A set of recommendations were presented, the most important of which is that the unit's management should choose an appropriate financing mix that aligns with the unit's objectives and reduces the expected risks.