GELECEK DÖNEM NAKİT AKIŞI TAHMİNİNDE DÖNEM KÂRI VE NAKİT AKIŞI KARŞILAŞTIRMASI

Muhasebe Standartları Kurulu FASB tarafından firmaların gelecek dönem nakit akışlarının tahmininde tahakkukesaslı dönem kârının nakit akışların kendisinden daha güçlü bir tahmin edici olduğu değerlendirmesi yapılmıştır.Bu çalışmanın amacı firmaların gelecek dönem nakit akışlarının tahmininde dönem kârı ve dönem nakitakışlarının karşılaştırmasını yapmaktır. Bu amaçla BIST İmalat Sektöründe faaliyet gösteren firmaların 20052016 yıllarını kapsayan 1495 firma-yıl gözlem seti incelenmiştir. Elde edilen bulgulara göre, dönem kârının gelecek dönem nakit akışlarının tahmininde dönem nakit akışlarına göre daha güçlü olduğu sonucuna ulaşılmıştır.Çalışmada yapılan ek analizlerden elde edilen bulgular da söz konusu sonucu desteklemektedir. Bu sonuç aynızamanda FASB değerlendirmesini de desteklemektedir

Anahtar Kelimeler:

Kâr, Nakit Akışı, Gelecek Dönem Nakit Akışı

It is assessed by FASB that earnings based on accruals are better predictor of future period cash flows than currentperiod cash flows. The aim of the study is to compare period earnings and cash flows in terms of prediction offirms’ future period cash flows. For this purpose, data covering the years 2005-2016 belonging to the firms operating in BIST Manufacturing Sector firms have been examined. According to obtained results, earnings arepowerful than current period cash flows in terms of prediction of future period cash flows. Findings from additional analysis in the study also affirm the conclusion above. This result also supports the FASB assessment

Keywords:

Earnings, Cash Flows, Future Period Cash Flows,

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