THE USE OF CASH FLOW STATEMENT IN PREDICTING BUSINESS FAILURE: EVIDENCE FROM AN EMERGING MARKET

dc.contributor.authorÖzcan, Ahmet
dc.date.accessioned2025-01-06T17:23:25Z
dc.date.available2025-01-06T17:23:25Z
dc.date.issued2020
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractIn the competitive economic environment, cash flow statement reveals prominentinformation about firms. The aim of the present study is to examine the usefulness ofcash flow statement in the prediction of business failure by using a sample including66 firms listed on Borsa Istanbul from 2010 to 2018. A total of 33 non-failed firms arematched with 33 failed firms based on size and industry. In the present study, logisticregression models are constructed for each of three years prior to business failure. Theempirical findings of this study indicate that cash flow measures are strong predictorsof business failure.
dc.identifier.doi10.35408/comuybd.633337
dc.identifier.endpage387
dc.identifier.issn1304-5318
dc.identifier.issn2147-9771
dc.identifier.issue36
dc.identifier.startpage373
dc.identifier.trdizinid384959
dc.identifier.urihttps://doi.org/10.35408/comuybd.633337
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/384959
dc.identifier.urihttps://hdl.handle.net/20.500.14669/774
dc.identifier.volume18
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofYönetim Bilimleri Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectİşletme
dc.titleTHE USE OF CASH FLOW STATEMENT IN PREDICTING BUSINESS FAILURE: EVIDENCE FROM AN EMERGING MARKET
dc.typeArticle

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