The Value Relevance of Cash Flow Statement- An Empirical Study on Listed Companies in Saudi Stock Exchange

The research aims to study the relevance value of the cash flow statement and its indicators, by testing the relationship between the information content of the cash flow statement and its ratios on the stock prices as an indicator of the company's value.   Using a sample of non-financial companies listed on the Saudi Stock Exchange during the period (2018 - 2023). The study found a positive relationship between cash flows from operating, investment and financing activities and the company's value measured by the market value of its stock prices. The cash flow statement also provides information about the company's liquidity and its ability to meet its needs and evaluates the management's efficiency in using the company's resources. Therefore, using financial ratios derived from the cash flow statement along with traditional financial ratios resulting from the analysis of the income statement and the balance sheet provides a more accurate measure of evaluating companies and their ability to continue and sustain.