Year 2020, Volume 2 , Issue 40, Pages 129 - 149 2020-12-31

Kâr kalitesi, firma kârlarının nakit akışlarıyla ne kadar iyi desteklendiğine bağlıdır. Kâr kalitesini ölçebilmek için, karmaşık modellere nazaran uygulanması çok daha pratik olan kâr kalitesi göstergelerini kullanmak mümkündür. Bu makalede, bir firmanın net kârı ile esas faaliyetlerinden nakit akışı arasındaki ilişkiye dair faydalı bilgiler sağlayan bir kâr kalitesi göstergesi ve erken uyarı sinyali olan Artakalan Nakit Marjı (ANM) ayrıntılı olarak incelenmektedir. Net kârlar ve esas faaliyetlerden nakit akışları, uzun dönemler boyunca benzer oranlarda değişmiyorsa, ANM’de görülebilecek tutarsızlıklar, kârların kalitesiz olduğuna işaret edebilir. ANM'de kısa dönemde görülen tutarsızlıklar ise, kârların kalitesiz olduğu anlamına gelmeyebilir. Mevsimsel değişiklikler, konjonktürel olaylar, firmanın yaşam döngüsündeki değişiklikler ve firmaya özgü olaylar, net kârların değişim oranları ile esas faaliyetlerden nakit akışlarının değişim oranları arasında farklılıklara neden olabilir. Ayrıca vurgulamak gerekir ki, ANM’nin amaçları doğrultusunda faydalı olabilmesi, ANM denklemindeki belirli parametrelerde birtakım düzeltmelerin yapılmasına bağlıdır.
Earnings quality depends on how well firm earnings are supported by cash flows. In order to measure earnings quality, it is possible to use earnings quality indicators, which are much more practical to apply compared to complex models. In this article, Excess Cash Margin (ECM), an earnings quality indicator, an early warning signal that provides useful information about the relationship between a firm's net income and operating cash flow, is examined in detail. If net income and operating cash flow do not change at similar rates over extended periods, inconsistencies that may be seen in ECM may indicate that earnings are of poor quality. However, inconsistencies seen in the ECM in the short run may not mean that earnings are of poor quality. Seasonal changes, cyclical developments, changes in the firm’s life cycle and firm-specific developments may result in differences between the rates of change in net income and the rates of change in operating cash flow. It should also be emphasized that the usefulness of ECM for its purposes depends on making some adjustments for particular parameters in the ECM equation.
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Primary Language tr
Subjects Management
Journal Section Articles
Authors

Orcid: 0000-0001-6215-7669
Author: Bülent GAYRETLİ (Primary Author)
Institution: İSTANBUL SERBEST MUHASEBECİ MALİ MÜŞAVİRLER ODASI
Country: Turkey


Orcid: 0000-0002-9921-4652
Author: Sami KARACAN
Institution: KOCAELİ ÜNİVERSİTESİ
Country: Turkey


Dates

Publication Date : December 31, 2020

Bibtex @research article { kosbed840135, journal = {Kocaeli Üniversitesi Sosyal Bilimler Dergisi}, issn = {1302-6658}, address = {kosbed@kocaeli.edu.tr}, publisher = {Kocaeli University}, year = {2020}, volume = {2}, pages = {129 - 149}, doi = {10.35343/kosbed.840135}, title = {Artakalan Nakit Marjı}, key = {cite}, author = {Gayretli̇, Bülent and Karacan, Sami} }
APA Gayretli̇, B , Karacan, S . (2020). Artakalan Nakit Marjı . Kocaeli Üniversitesi Sosyal Bilimler Dergisi , 2 (40) , 129-149 . DOI: 10.35343/kosbed.840135
MLA Gayretli̇, B , Karacan, S . "Artakalan Nakit Marjı" . Kocaeli Üniversitesi Sosyal Bilimler Dergisi 2 (2020 ): 129-149 <https://dergipark.org.tr/en/pub/kosbed/issue/58648/840135>
Chicago Gayretli̇, B , Karacan, S . "Artakalan Nakit Marjı". Kocaeli Üniversitesi Sosyal Bilimler Dergisi 2 (2020 ): 129-149
RIS TY - JOUR T1 - Artakalan Nakit Marjı AU - Bülent Gayretli̇ , Sami Karacan Y1 - 2020 PY - 2020 N1 - doi: 10.35343/kosbed.840135 DO - 10.35343/kosbed.840135 T2 - Kocaeli Üniversitesi Sosyal Bilimler Dergisi JF - Journal JO - JOR SP - 129 EP - 149 VL - 2 IS - 40 SN - 1302-6658- M3 - doi: 10.35343/kosbed.840135 UR - https://doi.org/10.35343/kosbed.840135 Y2 - 2020 ER -
EndNote %0 Kocaeli Üniversitesi Sosyal Bilimler Dergisi Artakalan Nakit Marjı %A Bülent Gayretli̇ , Sami Karacan %T Artakalan Nakit Marjı %D 2020 %J Kocaeli Üniversitesi Sosyal Bilimler Dergisi %P 1302-6658- %V 2 %N 40 %R doi: 10.35343/kosbed.840135 %U 10.35343/kosbed.840135
ISNAD Gayretli̇, Bülent , Karacan, Sami . "Artakalan Nakit Marjı". Kocaeli Üniversitesi Sosyal Bilimler Dergisi 2 / 40 (December 2020): 129-149 . https://doi.org/10.35343/kosbed.840135
AMA Gayretli̇ B , Karacan S . Artakalan Nakit Marjı. Kocaeli Üniversitesi Sosyal Bilimler Dergisi. 2020; 2(40): 129-149.
Vancouver Gayretli̇ B , Karacan S . Artakalan Nakit Marjı. Kocaeli Üniversitesi Sosyal Bilimler Dergisi. 2020; 2(40): 129-149.
IEEE B. Gayretli̇ and S. Karacan , "Artakalan Nakit Marjı", Kocaeli Üniversitesi Sosyal Bilimler Dergisi, vol. 2, no. 40, pp. 129-149, Dec. 2021, doi:10.35343/kosbed.840135