Harmoni Economics: International Journal of Economics and Accounting
Vol. 1 No. 4 (2024): November : Harmoni Economics: International Journal of Economics and Accounting

The Role of the Cash Flow Statement in Enhancing the Quality of Financial Reporting in the General Tax Authority : An Applied Study

Hala Abdul Ameer Dhahir (University of Al-Qadisiyah)
Ahmed Rahi Abed (University of Al-Qadisiyah)
Nuha Aadi Abd Ali (University of Al-Qadisiyah)



Article Info

Publish Date
07 Nov 2024

Abstract

The percentage of Adequacy Flows Cash Operational and indicator Activity Operational and revenue on assets from the flow are two examples of cash flow events that help improve the quality of financial reporting. The research attempts to address the theoretical framework of the cash flow statement. According to the following premise, cash flow metrics have the potential to improve the quality of financial reporting. The Iraqi General Tax Authority for 2022 and 2023 serves as the study sample. The study came to several results, chief among them being that the cash flow list can offer Since these measures express the continuity of cash flows for the research sample, they would help improve the quality of financial reporting by measuring the quality of the sample's profits in a way that improves performance and is consistent with the variables supplementary the contemporary business environment for the research sample related to the Iraqi General Tax Authority.

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Journal Info

Abbrev

HarmoniEconomics

Publisher

Subject

Description

(Harmoni Economics: International Journal of Economics and Accounting) [e-ISSN : 3063-8712, p-ISSN : 3063-6205] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). Harmoni Economics accepts manuscripts based on empirical research results, new ...