An investigation of the usage levels of financial statement analysis methods by accounting professionals: A sample from Gaziantep province

The main purpose of this research is to reveal whether accounting professionals working in Gaziantep apply financial analysis and which analysis methods they prefer if they do. Within the scope of the study, the reasons of accounting professionals to conduct financial analysis, to what extent they apply to which analysis techniques and whether there are demands of taxpayers in this direction were examined. In this direction, a survey study was conducted for accounting professionals in Gaziantep province. The obtained data were analyzed by statistical methods such as frequency distribution, reliability test, correlation analysis, percentage distributions and Chi-Square test using SPSS 21.0 package program. The results of the analysis show that the vast majority of accounting professionals operating in Gaziantep conduct financial analysis and perform these analyses mostly in quarterly periods. In addition, it has been found that financial consultants usually conduct analyses in order to compare elements such as the liquidity status, profitability ratios, efficiency level and financial structures of taxpayer enterprises with past periods. It has been understood that the most preferred analysis methods are ratio analysis with comparative financial statements analysis. However, it has been determined that accounting professionals also respond to taxpayers' financial analysis requests. Keywords: Financial analysis, Financial analysis methods, Accounting professionals,