TY - JOUR TT - According to Turkish Accounting Standards) AU - Boyar, Ender AU - Güngörmüş, Ali Haydar PY - 2009 DA - January JF - Muhasebe ve Finansman Dergisi PB - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği WT - DergiPark SN - 2146-3042 SP - 194 EP - 202 IS - 41 KW - Serbest nakit KW - finansal yönetim KW - serbest nakit akımı. N2 - (Free Cash Flow Analysis in Increasing the Efficiency of Business Finance Decisions: A Theoretical Discussion) Free cash flow is defined as the cash exists at the business after all payments is carried out to continue the current operations. Free cash flow can be used to make decisions in different fields of business finance. These fields are cash management,securities analysis, capital budgeting, capital structure,financing ,and dividend policy etc. In addition, free cash flow analysis can be used to make decisions about merger and ecqusisation, to make reserves for recession periods, financing new product development, financing the growth, stock buyback, protecting the business agains hostile takeovers etc. UR - https://dergipark.org.tr/en/pub/mufad/article/395813 L1 - https://dergipark.org.tr/en/download/article-file/426598 ER -