خالدي, يسرى2019-05-282019-05-282018https://dspace.univ-eloued.dz/handle/123456789/1942مذكرة ماستر تدقيق محاسبيThe objective of this study is to explain the importance of the cash-flow statement and its role in financial decision making by calculating the financial ratios. The approach is based on the method of exploratory dimensions. This approach is useful in case of explaining the nature of the problem and increasing its understanding. The study concluded that the financial ratios derived from the cash-flow statement are of great importance in rationalizing the decisions of investors and lenders. It is important to give importance to the preparation and use of the cash- flow statement because it is one of the most important financial analysis tools that helps decision makers make sound and correct decisions.Arقائمة التدفقات النقدية ن القرارات المالية ،النسب الماليةCash Flows of Statement, Financial Decisions, Financial Ratios.Master