DIŞSAL PERFORMANS GÖSTERGELERİ, KÜMÜLATİF ANORMAL GETİRİLER VE MÜŞTERİ MEMNUNİYETİ İLİŞKİSİ

Year 2010, Volume: 28 Issue: 1, 141 - 172, 30.06.2010

Semra Karacaer Şule Yüksel Yiğiter

Abstract

Muhasebe-Finans alanındaki son
araştırmalar, işletme performansının, müşteri memnuniyeti, müşteri sadakati,
ürün kalitesi ve pazar payı gibi finansal olmayan ölçümlerle yapılması gerektiğini
savunmaktadır. Giderek artan literatür, finansal olmayan performans
ölçümlerinin mevcut finansal performans ölçümlerine göre uzun dönemli finansal
performansı daha iyi öngördüğünü ileri sürmektedir. Çalışmada, müşteri
memnuniyeti ile aktif karlılığı, piyasa değeri, hisse senedi getirileri ve
anormal getiriler arasındaki ilişki istatistiksel bağlamda test edilmiştir. Bu amacı
gerçekleştirmek üzere, 37 işletmenin 2006-2008 dönemine ait veri seti üzerinde
inceleme yapılmıştır. 

Keywords

Finansal performans, finansal olmayan performans ölçümleri, müşteri memnuniyeti, anormal getiri

Relation Between External Financial Performance Indicators, Total Abnormal Return And Customer Satisfaction

Abstract

Recent research in accounting-finance
advocates nonfinancial measures of company performance, such as customer
satisfaction, customer loyalty, product quality and market share. A growing
literature suggets that nonfinancial performance measures accourding to current
financial performance measures are beter predictors of long-term financial
performance. In this study, relation between customer satisfaction and return
on assets, market value, stock return, abnormal return are statistically tested.
To this end, a data set consisting of 37 firm using, relation between customer
satisfaction and financial performance over the 2006-2008 periods were
investigated.

Keywords

Financial performance measures, nonfinancial performance measures, customer satisfaction, abnormal return

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