دور قائمة التدفقات النقدية في تحسين الإفصاح المحاسبي دراسة حالة مؤسسة سونلغاز مديرية عين تموشنت

Abstract

This study dealt with the issue of the role of the cash flow statement in improving the accounting disclosure in the economic institution To achieve the objectives of the study, the Sonelgaz Foundation - Ain Temouchent -was chosen as a case study, where the financial ratios for the three years 2017-2018-2019 were analyzed in order to reach the results of hypothesis testing, by adopting the descriptive approach. The study reached a set of results, the most important of which is the ability of the cash flow statement to disclose indicators through analyzing the degree of liquidity and measuring the quality of profits, which contribute to supporting the various decisions of users of the financial statements.