THE EFFECT OF CASH FLOW STATEMENT ON COMPANIES PERFORMANCE: A STUDY OF SELECTED IN ENERGY SECTOR IN BORSA ISTANBUL
Abstract
Purpose - Considering the globalized business word requires to use of standard financial report, it is critical to evaluate financial results with different methods. In this study, it was examined that the impact of cash flow statements analysis on the financial performance, in terms of net profit and stock prices.
Methodology - In this study, the relationship of Cash Flow values and the financial performance have been analyzed, using regression analysis. The analysis had been performed on officially announced quarterly data of the firms in Energy Sector in Turkey.
Findings - According to result of research analysis, it was observed that periodic connections have emerged, between financial performance and cash flow statements.
Conclusion- It was concluded that, despite the temporary connection was observed, the findings not permanent and precise. The role of cash flow statements evaluation need to be tested with other methods considering direct importance on the financial performance rating.
Keywords
References
- Bruwer, B.W.S. - Hamman, W.D. (2005), “Cash Flow Patterns in Listed South African Industrial Companies”, Meditari Accountancy Research, Vol. 13, No. 1, pp. 1-17.
- Cavlak Hakan, Cebeci Yasin, Güneş Necati (2017), “Nakit Akış Tablolarının İçerik Analizi Yöntemi ile Değerlendirilmesi”, International Journel of Academi Value Studies, Vol:3 Issue: 13 S 234 -246
- Gordon Elizabeth A., Henry Elain, Jorgensen Bjorn N, Linthicum Cheryl L, ( 2017), “Flexibility in Cash-Flow Classification Under IFRS: Determinants and Consequences”, SpringerLink, Review of Accounting Studies, Volume 22, Issue 2, S. 839-872
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- Karğın Mahmut, Aktaş Rabia (2011), “Türkiye Muhasebe Standartlarına Göre Raporlanmış nakit Akış Tablosu ve Analizi”, Muhasebe ve Finansaman Dergisi, Ekim, 1-23
- Mills, J.R. - Yamamura, J.H. (1998), “The Power of Cash Flow Ratios”, Journal of Accountancy, October, pp. 53-61.
- Vargün Hakan, Uygurtürk Hasan, (2016), “Finansal Performans Ölçüm Aracı OlarakNakit Akım Odaklı Finansal Analiz: İnşaat ve Bayındırlık sektörü Üzerine Bir Uygulama”, Balkan Sosyal Bilimler Dergisi, 2016 Aralık, 358-368.
- Yılmaz Hüseyin, (1999), “İşletmelerin Finansal Yönetiminde Nakit Akış Rasyo Analizi”, D.E.Ü.İ.İ.B.F. Dergisi, Cilt 14, Sayı 1, 185-198.
Abstract
References
- Bruwer, B.W.S. - Hamman, W.D. (2005), “Cash Flow Patterns in Listed South African Industrial Companies”, Meditari Accountancy Research, Vol. 13, No. 1, pp. 1-17.
- Cavlak Hakan, Cebeci Yasin, Güneş Necati (2017), “Nakit Akış Tablolarının İçerik Analizi Yöntemi ile Değerlendirilmesi”, International Journel of Academi Value Studies, Vol:3 Issue: 13 S 234 -246
- Gordon Elizabeth A., Henry Elain, Jorgensen Bjorn N, Linthicum Cheryl L, ( 2017), “Flexibility in Cash-Flow Classification Under IFRS: Determinants and Consequences”, SpringerLink, Review of Accounting Studies, Volume 22, Issue 2, S. 839-872
- Gücenme Ümit, Poroy Arsoy Aylin (2006), “Muhasebe Standartlarındaki Sınıflandırılmış Nakit Akım Tablosu Formatı ile Finansal Performansın Ölçülmesi”, DergiPark, Muhasebe ve Finansman Dergisi, Sayı 30, S. 66-74
- Karğın Mahmut, Aktaş Rabia (2011), “Türkiye Muhasebe Standartlarına Göre Raporlanmış nakit Akış Tablosu ve Analizi”, Muhasebe ve Finansaman Dergisi, Ekim, 1-23
- Mills, J.R. - Yamamura, J.H. (1998), “The Power of Cash Flow Ratios”, Journal of Accountancy, October, pp. 53-61.
- Vargün Hakan, Uygurtürk Hasan, (2016), “Finansal Performans Ölçüm Aracı OlarakNakit Akım Odaklı Finansal Analiz: İnşaat ve Bayındırlık sektörü Üzerine Bir Uygulama”, Balkan Sosyal Bilimler Dergisi, 2016 Aralık, 358-368.
- Yılmaz Hüseyin, (1999), “İşletmelerin Finansal Yönetiminde Nakit Akış Rasyo Analizi”, D.E.Ü.İ.İ.B.F. Dergisi, Cilt 14, Sayı 1, 185-198.
Details
| Primary Language | English |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | December 30, 2018 |
| Published in Issue | Year 2018 Volume: 8 Issue: 1 |
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