Türkiye Muhasebe Standartlarına Göre İşletmelerin Nakit Akış Profillerinin BİST 100 Endeksi Üzerinde Analizi (BIST 100 Index on Analysis of Cash Flow Profiles of Firms in Accordance With Accointing Standards in Turkey)

Abstract

Purpose – With the use of accounting standards in our country, it is necessary to prepare cash flow statements in accordance with the standards. Turkey Accounting Standard 7 Cash Flows (IAS 7) is by prepared with cash flows operating, operating cash flow model from operations was analyzed by some proportions used in the cash flow ratio analysis factors increasing cash flow of the enterprise will be initially detected. Design/methodology/approach – In our study, first of all, a conceptual framework was a established. After that, the literature review was done and the rates that could be used were determined. Findings – A significant result was found between asset cash returns and equity returns. The marginal effects of these variables arising from the main activities of the enterprises are also examined. Accordingly, the cash flow of 50 firms covering the 2009-2018 periods subject to the Bist 100 index are analyzed and a simple logistic regression model is used Stata-14. Discussion – The cash flows companies from the main operations cause an increase in the effective use of assets and equity.