Cash flow ratios in financial statements: an application for stone and land based industry sector
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Abstract
International Financial Reporting Standards (UFRS) has made publishing cash flow statement mandatory, along with balance and income statement. In Turkey, Turkey Accounting Standards Board has published TMS 7 that is compatible with UFRS. TMS 7 requires that cash flow statement be documented in an action-based format. There are some studies discussing the effectiveness of action based cash flow statements for the use of analysis. Cash flow ratios have been used more frequently in financial performance assessment after UFRS made cash flow statement publishing mandatory. Cash flow ratio analysis requires the cash flow ratios to be calculated and interpreted. After the analysis, the action results of the company is assessed based on financial performance. In this study, the cash flow ratio analysis of stocks of stone and land based industrial companies on ISE between 2012 and 2014. The purpose of this study is to assess the various dimensions of the companies performances using cash flow ratios.Keywords: Cash flow, ratios, financial analysis, finance.
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How to Cite
YILDIRIM, Furkan; YILDIRIM, Burcu Ilgaz; ALKAYA, Serap.
Cash flow ratios in financial statements: an application for stone and land based industry sector.
International Journal of Innovative Research in Education, [S.l.], v. 3, n. 1, p. 10-18, apr. 2016.
ISSN 2421-8162.
Available at: <http://sproc.org/ojs/index.php/IJIRE/article/view/468>. Date accessed: 29 aug. 2017.
doi: https://doi.org/10.18844/ijire.v3i1.468.
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Akgüç, Ö. (2005). Mali tablolar analizi. Arayış Basım ve Yayıncılık.
Ataman, Ü., & Hacırüstemoğlu, R. (1999). Yöneticiler için muhasebe ve finans bilgileri. Türkmen Kitabevi.
Broome, O. W. (2004). Statement of cash flows: time for change!. Financial Analysts Journal, 60(2), 16-22.
Çömlekçi, F. (1990) Finansal Kararlarda Kullanılacak Bilginin Mali Analizle Üretilmesi, Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 1-2.
Giacomino, D. E., & Mielke, D. E. (1993). Cash flows: Another approach to ratio analysis. Journal of Accountancy, 175(3), 55.
Gökçen, G. (2004). Enflasyonun mali tablolar analizine etkileri. Mali Çözüm Dergisi, (69), 14-25.
Kochanek, R. F., & Norgaard, C. T. (1988). Analyzing the components of operating cash flow: The charter company. Accounting Horizons, 2(1), 58-66.
Kolb, R. W., Rodriguez, R. J., Carlin, A. E., & Karacan, A. İ. (1996). Finansal yönetim: yardımcı kitaplar: sorular-problemler ve çözümleri. SPK.
Brahmasrene, T., Strupeck, C. D., & Whitten, D. (2004). Examining preferences in cash flow statement format. The CPA Journal, 74(10), 58.