اثر التدفقات النقدية على القيمة السوقية للشركات العراقية المدرجة في سوق العراق للاوراق المالية

This study aims to investigate the effect of cash flow on market value for listed Iraqi companies at Iraqi Stock Exchange. The study use Panel Data techniques for sample of 63 companies for 5 years during the period 2006 - 2010. The fixed-effect (within) regression model was used to examine this sample. The study has concluded that there is no significant statistic relationship between cash flow of Iraqi companies and their market value, which means that the investors not consider the cash flow statement when the take their investment decision.