Financial performance measurement with cash flow ratios: a research and comparison on borsa istanbul (BIST) main metal industry and accomodation sector

As soon as people start to earn the money that their labor deserves, they begin to control their cash inflows and outflows. This control is more important for businesses established for profit making. Businesses that want to control their cash flows in a more detailed and neat report form refer to the cash flow statement. Knowing cash flow is vital for businesses. It provides both the control of the cash flow within themselves and the opportunity to compare itself with other businesses that use different accounting methods. The success and sustainability of a business is evaluated by the measurability of its financial performance. Cash flow ratios are used in the analysis of the financial situation of the enterprises. The aim of this study is to give information about cash and cash equivalents and cash flow statement, to examine the items of the cash flow statement and to discuss the purposes of cash flow ratios. In this context, within the scope of the study, the financial statements of 17 enterprises operating in the Main Metal Industry sector whose stocks are traded in Borsa Istanbul (BIST) and 9 enterprises operating in the accommodation sector, covering the 5-year period between 2017-2018-2019-2020-2021, were used. The financial performances of companies were measured and the differences between the sectors were compared.

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Eser Adı
(dc.title)
Financial performance measurement with cash flow ratios: a research and comparison on borsa istanbul (BIST) main metal industry and accomodation sector
Yazar [Asıl]
(dc.creator.author)
Gürdal, Banu İpek
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences
Yazar Departmanı
(dc.creator.department)
Yeditepe University Graduate School of Social Sciences Business Administration Department
Yayın Tarihi
(dc.date.issued)
2023
Yayın Turu [Akademik]
(dc.type)
preprint
Yayın Türü [Ortam]
(dc.format)
application/pdf
Konu Başlıkları [Genel]
(dc.subject)
Balance Sheet
Konu Başlıkları [Genel]
(dc.subject)
Cash Flow Statement
Konu Başlıkları [Genel]
(dc.subject)
Critic
Konu Başlıkları [Genel]
(dc.subject)
Topsis
Konu Başlıkları [Genel]
(dc.subject)
Financial Performance
Konu Başlıkları [Genel]
(dc.subject)
Turkish Accounting Standards (TMS 7)
Konu Başlıkları [Genel]
(dc.subject)
Bilanço
Konu Başlıkları [Genel]
(dc.subject)
Nakit Akış Tablosu
Konu Başlıkları [Genel]
(dc.subject)
Finansal performans
Konu Başlıkları [Genel]
(dc.subject)
Türkiye Muhasebe Standartları (TMS 7)
Yayıncı
(dc.publisher)
Yeditepe University Academic and Open Access Information System
Dil
(dc.language.iso)
eng
Özet Bilgisi
(dc.description.abstract)
As soon as people start to earn the money that their labor deserves, they begin to control their cash inflows and outflows. This control is more important for businesses established for profit making. Businesses that want to control their cash flows in a more detailed and neat report form refer to the cash flow statement. Knowing cash flow is vital for businesses. It provides both the control of the cash flow within themselves and the opportunity to compare itself with other businesses that use different accounting methods. The success and sustainability of a business is evaluated by the measurability of its financial performance. Cash flow ratios are used in the analysis of the financial situation of the enterprises. The aim of this study is to give information about cash and cash equivalents and cash flow statement, to examine the items of the cash flow statement and to discuss the purposes of cash flow ratios. In this context, within the scope of the study, the financial statements of 17 enterprises operating in the Main Metal Industry sector whose stocks are traded in Borsa Istanbul (BIST) and 9 enterprises operating in the accommodation sector, covering the 5-year period between 2017-2018-2019-2020-2021, were used. The financial performances of companies were measured and the differences between the sectors were compared.
Kayıt Giriş Tarihi
(dc.date.accessioned)
2024-01-03

(dc.date.available)
2024-01-03
Haklar
(dc.rights)
Yeditepe University Academic and Open Access Information System
Erişim Hakkı
(dc.rights.access)
Open Access
Telif Hakkı
(dc.rights.holder)
Unless otherwise stated, copyrights belong to Yeditepe University. Usage permissions are specified in the Open Access System, and "InC-NC/1.0" and "by-nc-nd/4.0" are as stated.
Telif Hakkı Url
(dc.rights.uri)
http://creativecommons.org/licenses/by-nc-nd/4.0
Telif Hakkı Url
(dc.rights.uri)
https://rightsstatements.org/page/InC-NC/1.0/?language=en
Açıklama [Genel]
(dc.description)
Final published version
Açıklama [Not]
(dc.description.note)
Note: This preprint reports new research that has not been certified by peer review and should not be used as established information without consulting multiple experts in the field.
Tanım Koleksiyon Bilgisi
(dc.description.collectioninformation)
This item is part of the preprint collection made available through Yeditepe University library. For your questions, our contact address is openaccess@yeditepe.edu.tr
Yazar [KatkıdaBulunan]
(dc.contributor.author)
Akarçay, Çağatay
Yazar [KatkıdaBulunan] Kurum
(dc.contributor.institution)
Yeditepe University Graduate School of Social Sciences
Yazar [KatkıdaBulunan] Kurum
(dc.contributor.institution)
Yeditepe University Graduate School of Social Sciences Executive Master's Program in Business Administration
Tek Biçim Adres
(dc.identifier.uri)
https://hdl.handle.net/20.500.11831/8138
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