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Information Sciences Letters

Information Sciences Letters

Abstract

The present paper aims to examine the effect of cash flows activities on the financial performance of service sector companies listed on Bahrain Bourse. SPSS 22 was adopted to analyze the data. Descriptive test and multiple regression were also used. Data were extracted from the annual reports of (10) service companies from 2014 to 2018. The results showed a positive effect of net operating and investing cash-flows on the performance measured by the return on assets of the service sector companies listed in Bahrain Bourse. However, there was no significant effect of net financing cash-flow and company age on their financial performance measured by (ROA). The study recommends that services sector companies should ensure the constancy of profits distribution to increase the confidence of creditors and investors, which encourages and attracts investment, and diversify sources of income in the implementation of the Kingdom of Bahrains economic vision 2030.

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