The role of operational performance in supporting the financial flexibility of the company by applying to a group of companies listed on the Qatar Stock Exchange for the period (2009-2020)

The study aimed to evaluate the operational performance of the company and explain its role in supporting its financial flexibility by following the method of descriptive and quantitative analysis. To achieve this aim, operational cash (OCF, current asset turnover CAT) and financial flexibility measurement based on the indicator (debt flexibility + cash flexibility) have been applied to a group of companies listed on the Qatar Stock Exchange consisting of (6) companies and for the years (2009-2020), Furthermore, showing the impact of Operational performance indicators as an independent variable in financial flexibility as a dependent variable using multiple regression analysis. Results showed that the highest positive significant effect of operational performance on financial flexibility was in (Qatar Fuel Company and Qatar Cement Company), while the rest of the companies did not show a clear effect, as for the results of the regression measurement for the total companies, it was found that there is a significant non-strong impact between operational performance in financial flexibility. Finally, there are a set of recommendations were made, the most important of which is the need to study and identify the influencing factors On the financial flexibility of companies with the need to develop and adopt new models for measuring operational performance.