摘要：The study assumes that there is a relationship between the cash flows from the operational activity and the earnings per share. The companies listed on the Amman Stock Exchange have been studied, including the banking sector, the insurance companies sector, and the service sector (education sector). One of the objectives of the study was to know that the administration exploits all available capabilities and achieve quality in profits through activities, operating, financing and investment in a way that achieves a sense of security for the investor and who is waiting for the reward that he invested his money in order to obtain a return that meets what is expected. Therefore, it was necessary to educate users of the data of the importance of understanding and studying the list of cash flows as an analytical tool. It is assumed that the conclusion of this study is that there is a strong relationship between cash flows from operating activity and earnings per share (earnings per share) with a need to pay attention to operational activity and provide and create economic conditions and laws and legislation that help to strengthen and achieve voluntary power because it reflects the continuity of facilities and companies.
关键词：cash flow; operating activities; earnings per share
