İŞLETME FAALİYET NAKİT AKIMLARININ TAHMİNİ ÜZERİNE İMKB’DE UYGULAMA

Yıl 2009, Sayı: 27, 1 - 22, 01.01.2009

Ö Mustafa İpçi M Mustafa Kısakürek

Öz

Bu çalışmada, firma için hayati öneme sahip olan nakit akımlarının tahmin edilmesiyle ilgili oluşturulan modeller test edilmiştir. İşletme faaliyet nakit akımları tahminlemesinde geçmiş dönem işletme faaliyet nakit akımlarının, karların ve tahakkukların tahminleme gücü bulunmaya çalışılmıştır. Çok değişkenli modeller içinde değişkenleri t –1 yılı işletme faaliyet nakit akımı, tahakkuklar ve t–2 yılına ait işletme faaliyet nakit akımı olan modeldiğer çok değişkenli modellerle karşılaştırıldığında işletme faaliyet nakit akımı tahminlemesinde daha iyi sonuçvermiştir

Anahtar Kelimeler

Nakit akımı, nakit akımı tahminlemesi, kar, tahakkuk

PREDICITION OF THE OPERATIONAL CASH FLOWS OF THE FIRM –APPLICATION IN THE ISTANBUL STOCK EXCHANGE

Öz

In this study, given the significance for the firm, the models pertaining to the prediction of cash flows have been tested. The predictive power of cash flows of the previous periods, profits and accruals has been explored inpredicting the cash flow from operations. Among the multivariate models, the model having cash flow from operation belonging year t-1 and t-2 as the variables gave better results in predicting cash flow from operations ofthe firm when compared with other multivariate models employed in this study

Anahtar Kelimeler

Cash flow, prediction of cash flow, earning, accruals

Kaynakça

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