Özet:

Cash flow-based information, along with other basic financial statements, provides more information about the liquidity, profitability and financial structures of companies. Therefore, the use of cash flow rates along with the traditional financial rates will contribute to the analysis of the financial table. Because the use of cash flow rates is not as common as traditional rates and the research on these rates is still in the development phase, comparing and determining standard (normative) values for these rates is a relatively harder process. Therefore, the main motivation of this study is to reveal the strength of the cash flow table using 8 basic cash flow rates and 10 traditional financial rates in the fields of liquidity, profitability and financial structure. For this purpose, 107 Manufacturing Industry Companies (966 company-year observation) operating in 7 sub-sectors in the 2008-2017 years in the Borsa Istanbul (BIST) have been identified as a sample. According to the results of the study, it has been found that are unable to provide sufficient cash flow at the point of continuing their activities and show low income quality. In addition to the high external financing needs of companies, the liquidity problem has been identified as another major problem in. Furthermore, according to industry and annual results, the Stone and Land-based Industry sector has proportional values in terms of information based on the 2009 cash flow.

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