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While businesses make their financial analysis and planning according to the balance sheet and income statement, businesses that want to make more accurate decisions also benefit from the cash flow statement. In this context, businesses are divided into profiles according to the criteria determined by Gup et al., based on cash flows from operating activities, cash flows from investment activities and cash flows from financial activities, which are the components of the cash flow statement. In this study, cash flow profiles of 47 companies traded in the Borsa Istanbul (BIST) 100 index were determined developed by Gup et al. according to the 2012-2021 cash flow table data. According to their cash flow profiles, 57.87% of the companies are 2nd profile "successful businesses", 23.19% are 4th profile "growing businesses", 8.51% are 3rd profile "declining or restructuring companies". " and 8.30% clustered in the 6th Profile "fast growing young business" profiles. The CRITIC-based MOORA method, one of the multi-criteria decisionmaking methods, was used in the ranking, which was made by taking into account the cash flow profiles of the companies. Which of the criteria determined in the ranking of the companies will be explained better by the CRITIC method, and the ranking of these companies according to the determined criteria was made by the MOORA method. According to the criteria weighting made with the CRITIC method, the most important criteria to be taken as a basis for the ranking of the companies were determined as leverage ratio, group model score, stock return, market value / book value ratio, price earnings ratio, total debt and earnings per share. EGEEN, KUTPO, SASA, HEKTS and OTKAR were identified as the top 5 companies in the ranking based on the MOORA method, taking into account the financial ratios and the group model score. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Journal of Economics / İstanbul Iktisat Dergisi is the property of Istanbul Journal of Economics / Istanbul Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Disciplines Economics & Administrative Scienves Studies is the property of International Journal of Disciplines in Economics & Administrative Sciences Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Cash flow statement is reported with cash flow components consisting of fundamental, investing and financing activities. A financial pattern is realized according to the positive and negative cash flow direction that occurs in each of these components. With these realized cash flow patterns, eight possible cash flow profiles are determined. In this context, the aim of the study is to examine the cash flow profiles of the companies operating in the manufacturing industry sector traded in Borsa Istanbul. For this purpose, the cash flow table data of a total of 70 enterprises consisting of enterprises in the manufacturing industry sub-sectors for the period 2012-2021 were used. According to the review, It has been determined that the enterprises are represented by profile 2, which has the quality of successful enterprise, profile 4, which has the quality of growing enterprise, and profile 6, which has the quality of young enterprise, in all years, respectively. [ABSTRACT FROM AUTHOR]

Copyright of Bingol University Journal of Economics & Administrative Science is the property of Bingol University Journal of Economics & Administrative Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the study is to evaluate the financial performance of the companies registered in the BIST Technology index (XUTEK) for the years 2019 and 2020, based on the cash flow rates. In the study, financial performance evaluation of 19 enterprises, whose financial statements for the analysis period registered in XUTEK can be accessed, were carried out. In the performance evaluation, 16 financial ratios based on cash flow ratios calculated from the financial statements published on the Public Disclosure Platform (KAP) were used. The Critic method was used to calculate the criterion weights, and the CoCoSo method, which was developed in recent years from multi-criteria decision making techniques (MCDM), was used in the realization of financial performance rankings. In addition, in order to compare the accuracy of the findings of the CoCoSo method, the ranking results of the two methods were compared by performing the financial performance ranking with the TOPSIS method, which is frequently used in the literature and whose results have been proven to be accurate and reliable. Spearman's Rank Relationship Test was used to measure the consistency between the analysis results. According to the results of the analysis, the financial performance rankings of technology enterprises for the period 2018-2021 have varied over the years. According to the Z value obtained in Spearman's Rank Relationship Test results, it was seen that there was consistency between the methods. [ABSTRACT FROM AUTHOR]

This paper aims to investigate the relationship between cash-based accounting information and bankruptcy risk with a sample of listed non-financial Turkish Firms. For this purpose, we used Altman Z, Springate, and Zmijewski models for estimation of bankruptcy risk. These model scores are given as dependent variables whereas cash flow information; operating, investing, financing cash flows, and cash flow patterns, and as control variables; firm size and firm age are utilized as independent variables to investigate this relationship. The empirical results showed that cash-based accounting information is unable to explain variation in bankruptcy risk of listed non-financial Turkish firms. On these results, it is thought that the reason for this situation may be that the bankruptcy risk measurement models used in the literature are based on accrual-based accounting information, so they may have lost their meaning from a contemporary accounting point of view. [ABSTRACT FROM AUTHOR]