Evaluation Of Cash Flow Statements By Content Analysis Method
Nakit Akış Tablolarının İçerik Analizi Yöntemi İle Değerlendirilmesi

Author : Hakan CAVLAK -; Yasin CEBECİ & Necati GÜNEŞ
Number of pages : 234-246

Abstract

When the cash flow statement is considered together with the statement of financial position and profit or loss and other comprehensive income statement; provide the necessary information to exchange of net assets, the financial structure and the timing and amount of cash flows. In this study, cash flow statements of BİST 30 companies were evaluated by content analysis method. In this context, cash movements included in the cash flow statements of the related companies; have been determined proportionally on the basis of operating, investment and financing activities. Furthermore, the sub-items of each activity are identified and their ratios in the activity in which they are included are determined. With this analysis, it is aimed that both BİST 30 companies can determine the cash flows and help companies to make the right decisions in areas where their cash movements are effective.

Keywords

Cash Flow Statements, BİST 30, Content Analysis.

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