Open AccessThe Effect of Financial Ratios Derived From Operating Cash Flows on Jordanian Commercial Banks Earnings per Share
Author(s) -
Laith Abdel Rahman Abualrob,
Sanaa Maswadeh
Publication year - 2019
Publication title -
international journal of financial research
Language(s) - English
Resource type - Journals
eISSN - 1923-4031
pISSN - 1923-4023
DOI - 10.5430/ijfr.v11n1p394
Subject(s) - operating cash flow , cash flow , cash on cash return , cash flow statement , business , earnings before interest and taxes , cash and cash equivalents , net income , earnings , cash management , cash flow forecasting , finance , monetary economics , financial system , economics
This study tries to investigate the effect of operating cash flows ratios, which are (operating cash flows attributed to net income, operating cash flows attributed to credit facilities, and operating cash flows attributed to deposits) on earnings per share. The study was applied on Jordanian commercial banks listed on the Amman Stock Exchange during the period (2013-2017), and multiple regression analysis was used to test the study hypotheses.The most important results revealed by the study were: the ratio of operating cash flows attributed to credit facilities is considered as the most important ratio derived from the cash flow statement helping in determining the earnings per share in Jordanian commercial banks. And there is a statistically significant effect of operating cash flows attributed to net income, operating cash flows attributed to credit facilities, and operating cash flows attributed to deposit on earnings per share in Jordanian commercial banks.