The Role of Cash Flow Statement in Reducing Liquidity Risks in a Number of Iraqi Commercial Banks

Abstract

The current research aims to reveal the role of cash flow disclosure in reducing liquidity risks in a number of Iraqi commercial banks, as the research problem crystallized in identifying the appropriate financial indicators to measure and evaluate the bank liquidity ratio, which is an essential part of the research problem that stems from the lack of clear prior planning and a sound strategy that serves commercial banks, and to achieve what it aims for, the research adopted the (descriptive analytical) approach in presenting the intellectual frameworks, and processing the financial data of the banks in the study sample, which number (25) Iraqi commercial banks, so that the research reached a set of results, the most important of which is the existence of a close relationship between the quality of cash flow management and the level of banks' exposure to liquidity risks. Banks that are characterized by good management of their cash flows are able to face market fluctuations with higher efficiency.