Türkiye Muhasebe Standartlarına Göre İşletmelerin Nakit Akış Profillerinin BİST 100 Endeksi Üzerinde Analizi
BIST 100 Index on Analysis of Cash Flow Profiles of Firms in Accordance With Accounting Standards in Turkey
Author(s): Tuba Derya Baskan, Büşra DozenSubject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: TAS-7 Statement of cash flows; Ratio analysis; Simple logistic regression;
Summary/Abstract: Purpose – With the use of accounting standards in our country, it is necessary to prepare cash flow statements in accordance with the standards. Turkey Accounting Standard 7 Cash Flows (IAS 7) is by prepared with cash flows operating, operating cash flow model from operations was analyzed by some proportions used in the cash flow ratio analysis factors increasing cash flow of the enterprise will be initially detected. Design/methodology/approach – In our study, first of all, a conceptual framework was established. After that, the literature review was done and the rates that could be used were determined.
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 11/2019
- Issue No: 4
- Page Range: 3347-3357
- Page Count: 11
- Language: Turkish