Özet:

Information that can be effective in the planning and decision-making process can be obtained by analyzing cash flow statements that provide important information about cash flows. The main objective of this study is to make an international comparison by evaluating the cash flow statements of the business entities with different analysis methods. For this purpose, cash flow statements covering the period 2010-2016 of 100 national and international companies with the highest net sales revenues were examined. Cash flow method and ration method are used in the analysis. As a result of the study, it appears that the analysis of cash flow statements provides information about cash flows as well as providing important information about the current and future situation of the business entities. In addition, it is seen that more accurate results can be obtained by using cash flow statements together with other financial statements and different analysis methods

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