Research Article
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Year 2017, , 397 - 405, 31.01.2017
https://doi.org/10.24289/ijsser.284252

Abstract

References

  • Borsa Istanbul, http://www.borsaistanbul.com/
  • Friedlob, G. T., Plewa Jr., F. J., (1983), Understanding return on investments, Wiley-Blackwell.
  • Powers, M., Needles, B, Crosson S., (2014) Principles of accounting, South-Western Cengage Learning.
  • Weil S.H, Noi F.,(2001), Introductory accounting skills: for financial and management accounting students, Juta and Company Ltd.

The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey

Year 2017, , 397 - 405, 31.01.2017
https://doi.org/10.24289/ijsser.284252

Abstract

Financial
statement analysis
 is the process of reviewing and
analyzing a company's financial statements to make better economic decisions. When
analyzing company’s financial performance and calculating some ratios it is better
to use EBIT (E
arnings Before Interest and Taxes) information rather than net income.  This is a measure of a firm's profit that includes all expenses except
interest and income tax expenses.  It
is the difference between operating revenues and operating expenses. This is an
important factor contributing to the widespread use of EBIT is the way in which
it nulls the effects of the different capital structures and tax rates used by
different companies. By excluding both taxes and interest expenses, the figure
honest in on the company's ability to profit and thus makes for easier
cross-company comparisons. EBITDA (Earnings Before Interest, Taxes,
Depreciation and Amortization) is also popular among highly leveraged and
capital-intensive firms that require lots of depreciation calculations, such as
utilities or telecommunications companies. This is because these firms have
high depreciation rates and large interest payments on debt, often leaving them
with negative earnings. In this study evolution of EBIT and EBITDA disclosure
in the financial data part of the annual reports of companies listed in BIST 50
(Borsa Istanbul) is investigated by comparing the year 2010 and year 2015
information.




References

  • Borsa Istanbul, http://www.borsaistanbul.com/
  • Friedlob, G. T., Plewa Jr., F. J., (1983), Understanding return on investments, Wiley-Blackwell.
  • Powers, M., Needles, B, Crosson S., (2014) Principles of accounting, South-Western Cengage Learning.
  • Weil S.H, Noi F.,(2001), Introductory accounting skills: for financial and management accounting students, Juta and Company Ltd.
There are 4 citations in total.

Details

Journal Section Makaleler
Authors

Burcu Adiloglu

Bengu Vuran

Publication Date January 31, 2017
Published in Issue Year 2017

Cite

APA Adiloglu, B., & Vuran, B. (2017). The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey. International Journal of Social Sciences and Education Research, 3(2), 397-405. https://doi.org/10.24289/ijsser.284252
AMA Adiloglu B, Vuran B. The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey. International Journal of Social Sciences and Education Research. April 2017;3(2):397-405. doi:10.24289/ijsser.284252
Chicago Adiloglu, Burcu, and Bengu Vuran. “The Importance of EBIT- EBITDA Disclosure in Annual Reports: A Comparison from Turkey”. International Journal of Social Sciences and Education Research 3, no. 2 (April 2017): 397-405. https://doi.org/10.24289/ijsser.284252.
EndNote Adiloglu B, Vuran B (April 1, 2017) The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey. International Journal of Social Sciences and Education Research 3 2 397–405.
IEEE B. Adiloglu and B. Vuran, “The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey”, International Journal of Social Sciences and Education Research, vol. 3, no. 2, pp. 397–405, 2017, doi: 10.24289/ijsser.284252.
ISNAD Adiloglu, Burcu - Vuran, Bengu. “The Importance of EBIT- EBITDA Disclosure in Annual Reports: A Comparison from Turkey”. International Journal of Social Sciences and Education Research 3/2 (April 2017), 397-405. https://doi.org/10.24289/ijsser.284252.
JAMA Adiloglu B, Vuran B. The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey. International Journal of Social Sciences and Education Research. 2017;3:397–405.
MLA Adiloglu, Burcu and Bengu Vuran. “The Importance of EBIT- EBITDA Disclosure in Annual Reports: A Comparison from Turkey”. International Journal of Social Sciences and Education Research, vol. 3, no. 2, 2017, pp. 397-05, doi:10.24289/ijsser.284252.
Vancouver Adiloglu B, Vuran B. The importance of EBIT- EBITDA disclosure in annual reports: A comparison from Turkey. International Journal of Social Sciences and Education Research. 2017;3(2):397-405.

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