FORTUNE500'DE SEÇİLMİŞ İLK 50 TÜRK FİRMANIN NAKİT AKIŞ ORANLARININ FİRMANIN PERFORMANSI ÜZERİNE ETKİSİ

Year 2022, Volume: 10 Issue: 1, 59 - 71, 28.06.2022

Seda Aldemir , Süleyman Serdar Karaca

Abstract

Nakit akış tablosu, bir kuruluşun finansal performansının ayrılmaz bir göstergesidir. Dinamik nakit oranları, bir kuruluşun finansal farklılığını yansıtmayı destekler. Çalışmada, nakit dengesi ve likidite hakkında kesin bilgiyi yansıtması açısından Nakit Akış Tablosundan elde edilen oranlar kullanılmıştır. Bu çalışmanın amacı, Fortune 500'deki seçilmiş ilk 50 Türk firmasının performans farklılıklarını tahmin etmek için nakit akış oranlarının, nakit akış profillerine göre model2 ye giren firmalar ve diğerlerine (model3, model4, model6) giren firmaların etkinliğini analiz etmektir. Sonuç olarak, analiz sonuçlarına göre kullanılan değişkenlerden X6 değişkeni firmaların Model2’ye girmelerini etkileyen değişken olarak belirlenmiştir.

Keywords

Nakit Akış Tablosu, Nakit Akışlarının Sağlandığı Faaliyetler Modeli, Firma Perdormansı, Oran Analizi, Etkinlik

THE EFFECT OF THE CASH FLOW RATIOS OF THE TOP 50 TURKISH COMPANIES SELECTED IN FORTUNE 500 ON THE PERFORMANCE OF THE COMPANY

Abstract

The cash flow statement is an integral indicator of an organization's financial performance. Dynamic cash ratios support reflecting an organization's financial diversity. In the study, the ratios obtained from the Statement of Cash Flows have been used in order to reflect precise information about the cash balance and liquidity. The aim of this study is to analyze the effectiveness of cash flow ratios, firms entering model2 and firms entering others (model3, model4, model6) according to their cash flow profiles, in order to predict the performance differences of the top 50 selected Turkish firms in the Fortune 500. As a result, According to the results of the analysis, the variable X6 which is one of the variables used has been determined as the variable that affected the companies' entry into Model2.

Keywords

cash flow statement, Cash Flow Operation Model, Firm Performance, Ratio Analysis, Efficiency

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