Abstract:

Money flow is important to maintain business activities in a healthy way. The elements of the enterprise's cash entrance and exit are displayed in the cash flow table. The cash flow table consists of three main categories: the cash flow provided by the business activities, the cash flow provided by the investment activities and the cash flow provided by the financing activities. The cash flow table, prepared on the basis of the cash essence, provides information about the level of the net cash asset of the enterprise by the end of the period. In this study, we have been trying to determine the impact on the profitability of the main cash flow elements listed in the cash flow tables of the vehicles that are traded in the Stock Exchange in Istanbul. For this purpose, using the information in the financial statements of the enterprises under the scope of analysis, multiple regression analyses were carried out and the results achieved later were interpreted.

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