The Effect of Financial Ratios of Operating Cash Flows on the performance of insurance companies listed on the Damascus Stock Exchange "Analytical study"

Abstract

The research aims to know the effect of some revised financial indicators as an indicator of the financial performance of securities companies on profitability as an indicator of the financial performance of insurance companies in the stock market, and to achieve this, the researcher collected financial data in the market of seven companies for the period 2015-2019, Where the dependent variable was expressed in earnings per share, while the independent variables included (operating cash flows to total liabilities, operating cash flows to net income, operating cash flows to sales), the relationship between the dependent variable and the independent variables in general was studied in these companies. This is based on multiple linear regression according to the regular least squares method, using the SPSS25 statistical program.

The results of the test revealed a statistically significant direct impact of (operating cash flows to net income, operating cash flows to total liabilities, operating cash flows to sales) on earnings per share.