دور قائمة التدفقات النقدية في ادارة المخاطر المالية بالمصارف السودانية (دراسة ميدانية على المصارف بوالاية نهر النيل)

الملخص

The cash flow statement is considered one of the most important financial statements because
it provides financial information due to its reliance on the cash basis . This list contributes to
determining the activities of banks through outgoing and incoming cash flows. The research
problem was to explain the impact of the cash flow statement in financial risk management in Sudanese banks. The study aimed to identify the role of activities and methods of the cash flow
statement in financial risk management and its impact on the efficiency of working capital in
Sudanese banks through (activities Operational _ investment activities _ financing activities)The
research examined the extent to which there is a strong , statistically significant relationship
between each of the operational activities of the cash flow statement and the effectiveness of
financial risk management, and the extent of the existence of a statistically significant relationship
between each of the investment activities of the cash flow statement and the effectiveness of
financial risk management. The study used the descriptive analytical method to describe and
diagnose the study variables and analyze the field study data, which was conducted through a
questionnaire as a tool for collecting primary data, reports and publications in collecting secondary
data. The primary data was analyzed using the statistical package program (spss) in addition to the
chi-square for independence to test the hypotheses using frequencies and proportion scelsius.In
light of the data and information collected and analyzed, the study concluded the importance of
focusing on the elements of operational activity and its impact on rationalizing investment
decisions . The study proved that cash flows have a significant and positive impact on the bank’s
profitability. The study supports both theoretical and experimental evidence of previous studies
that Cash, operational and financing flows positively affect the bank’s profitability Among the
most important recommendation, the study recommended the necessity of publishing the list of
cash flows in banks because of the important information it contains that differs from the
information provided by other financial statements. This study recommended paying attention to
net cash flows from operational activities for its role in making appropriate financial decisions
related to investment, qualifying and training bank employees at their levels . The different one.