The extent of the impact of cash flow on financial performance: An applied study on a sample of commercial banks listed on the Iraq Stock Exchange for the period (2012-2021)

The purpose of the research project is to determine how much cash flows affected private banks' financial performance from 2012 to 2021. The research sample consisted of private commercial banks whose shares were listed on the Iraqi market between 2012 and 2021. These banks consisted of: Middle East Investment Bank, the National Bank of Iraq, and North Bank for Finance and Investment. The results of the research revealed that cash flows have a greater influence on the financial achievement of private commercial banks registered on the Iraqi market than returns on equity. Giving attention to the cash flow statement for its role used by decision makers and for the parties that use it.