The Relationship Between Cash Flow and Profitability of Insurance Companies listed in Amman Stock Exchange in Jordan

The aim of the paper is to investigate the relationship between the main factors of Cash Flows (Operating activities, investing activities, and Financing activities) and the profitability measured by Earnings per Share (EPS). The sample included five insurance companies listed in Amman stock exchange (ASE) during the period (2011-2015). To achieve the goal of the paper, and to analyze the data extracted from the annual reports, the paper used simple and multiple liner regression method. The results of the paper revealed that there is a significant impact of element of Cash Flows (Operating activities, investing activities, and Financing activities) on Profitability measured by (EPS).