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.
Title (dc.title) | Financial performance measurement with cash flow ratios: a research and comparison on borsa istanbul (BIST) main metal industry and accomodation sector |
Author [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 |
Publication Date (dc.date.issued) | 2023 |
Publication Type [Academic] (dc.type) | preprint |
Publication Type [Media] (dc.format) | application/pdf |
Subject Headings [General] (dc.subject) | Balance Sheet |
Subject Headings [General] (dc.subject) | Cash Flow Statement |
Subject Headings [General] (dc.subject) | Critic |
Subject Headings [General] (dc.subject) | Topsis |
Subject Headings [General] (dc.subject) | Financial Performance |
Subject Headings [General] (dc.subject) | Turkish Accounting Standards (TMS 7) |
Subject Headings [General] (dc.subject) | Bilanço |
Subject Headings [General] (dc.subject) | Nakit Akış Tablosu |
Subject Headings [General] (dc.subject) | Finansal performans |
Subject Headings [General] (dc.subject) | Türkiye Muhasebe Standartları (TMS 7) |
Publisher (dc.publisher) | Yeditepe University Academic and Open Access Information System |
Language (dc.language.iso) | eng |
Abstract (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. |
Record Add Date (dc.date.accessioned) | 2024-01-03 |
Açık Erişim Tarihi (dc.date.available) | 2024-01-03 |
Haklar (dc.rights) | Yeditepe University Academic and Open Access Information System |
Erişim Hakkı (dc.rights.access) | Open Access |
Copyright (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. |
Copyright Url (dc.rights.uri) | http://creativecommons.org/licenses/by-nc-nd/4.0 |
Copyright Url (dc.rights.uri) | https://rightsstatements.org/page/InC-NC/1.0/?language=en |
Description (dc.description) | Final published version |
Description [Note] (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. |
Description Collection Information (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 |
Author [Contributor] Institution (dc.contributor.institution) | Yeditepe University Graduate School of Social Sciences |
Author [Contributor] Institution (dc.contributor.institution) | Yeditepe University Graduate School of Social Sciences Executive Master's Program in Business Administration |
Single Format Address (dc.identifier.uri) | https://hdl.handle.net/20.500.11831/8138 |