The moderator effect of bank loans on the maturity gap in the cash conversion cycle of food sector companies that prefer to be listed on Borsa İstanbul (BIST)

This study examines the regulatory effect of bank loans on the maturity gap in the cash conversion period of food companies that prefer to be listed on Borsa Istanbul (BIST). This usage has been subjected by examining the commercial receivable terms, stock transfer periods and commercial debt payment terms by years (2008-2020). Businesses have to keep up with the changes brought about by the age. Recovery from this change requires strong financial management. If we target to create a strong financial structure, we must first determine the factors that affect this structure. These factors are: Changes in consumer behavior, Economic crises, Competition conditions and Technical developments The general purpose of the businesses is to generate profit and maximize the market value of the business. When companies need cash, they need financial resources to meet these needs, to continue their activities, to meet the needs of working capital and to make new investments for technological innovations. The efficiency of providing the money or credit that a business or institution needs, one aspect of financial management is about finding money.