التدفق النقدي التشغيلي، الربح ال العلاقة بين التدفقات النقدية التشغيلية، الربح التشغيلي بتوزيعات الأرباح النقدية، الدور المعدل للذمم المدينة في الشركات الصناعية المساهمة العامة الاردنية

المؤلفون

DOI:

https://doi.org/10.59759/business.v4i3.1105

الكلمات المفتاحية:

Operating Cash Flow, Operating Profit, Accounts Receivable, Dividends, Jordanian Industrial Companies

الملخص

هدفت هذه الدراسة إلى معرفة أثر التدفق النقدي التشغيلي، والربح التشغيلي على توزيعات الأرباح النقدية في الشركات الصناعية الأردنية المدرجة في بورصة عمان خلال الفترة من 2014 إلى 2023، وقد استُخدم حساب الذمم المدينة كمتغير مُعدل لدراسة هذه العلاقة. وقد اختيرت عينة قصدية من 20 شركة صناعية، واستُخلِصت البيانات من التقارير المالية للشركات المتاحة في بورصة عمّان، ومركز إيداع الأوراق المالية، وهيئة الأوراق المالية الأردنية.        استخدمت الدراسة أسلوب تحليل الانحدار المتعدد في البرنامج الإحصائي (E-views) لاختبار فرضيات الدراسة، وأظهرت نتائج الدراسة ارتباطًا إيجابيًا بين الربح التشغيلي، وصافي التدفقات النقدية التشغيلية، وتوزيعات الأرباح النقدية، كما كشفت الدراسة وجود أثر مُعدل سلبي لحسابات الذمم المدينة على العلاقة بين صافي التدفقات النقدية التشغيلية، وتوزيعات الأرباح، وهذه نتيجة تعدّ منطقية؛ لأنه كلما زادت الذمم المدينة، أثرت سلبًا على التدفقات النقدية، وبالتالي على توزيعات الأرباح. ولم تجد الدراسة أي تأثير مُعتدل ذي دلالة إحصائية لحسابات الذمم المدينة على العلاقة بين الربح التشغيلي، وتوزيعات الأرباح. بناءً على نتائج الدراسة، يوصي الباحثان بأن تُولي الشركات مزيدًا من الاهتمام بإدارة حسابات الذمم المدينة بعناية؛ لضمان توزيع أرباح نقدية منتظمة، وتطوير الإستراتيجيات، والسياسات المتعلقة بالذمم المدينة التي تهدف إلى تعزيز الاستقرار المالي للشركة، وإجراء المزيد من الأبحاث عن تأثير حسابات الذمم المدينة على متغيرات أخرى لها علاقة بتوزيعات الأرباح النقدية.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

السيرة الشخصية للمؤلف

ضيف الله عليمات ، جامعة آل البيت، الأردن

أستاذ مساعد

قسم العلوم المالية والمصرفية، كلية الأعمال،

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التنزيلات

منشور

2025-09-30

كيفية الاقتباس

الحايك م. ع., & عليمات ض. ا. (2025). التدفق النقدي التشغيلي، الربح ال العلاقة بين التدفقات النقدية التشغيلية، الربح التشغيلي بتوزيعات الأرباح النقدية، الدور المعدل للذمم المدينة في الشركات الصناعية المساهمة العامة الاردنية. سلسلة الأعمال, 4(3), 495–528. https://doi.org/10.59759/business.v4i3.1105

إصدار

القسم

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