The Effect of the Relationship Between Cash Flows From Operating Activities and Earnings per Share in Jordan

Yaser Mohd Ahmed Hamshari

International Journal of Financial Research, 2020, vol. 11, issue 4, 289-295

Abstract: The study assumes that there is a relationship between the cash flows from the operational activity and the earnings per share. The companies listed on the Amman Stock Exchange have been studied, including the banking sector, the insurance companies sector, and the service sector (education sector). One of the objectives of the study was to know that the administration exploits all available capabilities and achieve quality in profits through activities, operating, financing and investment in a way that achieves a sense of security for the investor and who is waiting for the reward that he invested his money in order to obtain a return that meets what is expected. Therefore, it was necessary to educate users of the data of the importance of understanding and studying the list of cash flows as an analytical tool. It is assumed that the conclusion of this study is that there is a strong relationship between cash flows from operating activity and earnings per share (earnings per share) with a need to pay attention to operational activity and provide and create economic conditions and laws and legislation that help to strengthen and achieve voluntary power because it reflects the continuity of facilities and companies.

Keywords: cash flow; operating activities; earnings per share (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/18341/11264 (application/pdf)
http://www.sciedu.ca/journal/index.php/ijfr/article/view/18341 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:11:y:2020:i:4:p:289-295

DOI: 10.5430/ijfr.v11n4p289

Access Statistics for this article

International Journal of Financial Research is currently edited by Gina Perry

More articles in International Journal of Financial Research from International Journal of Financial Research, Sciedu Press
Bibliographic data for series maintained by Gina Perry ().