Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği

Ömer Faruk Güleç; Semra Karacaer

doi:10.25095/mufad.412716

Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği

Abstract

Bu çalışma, muhasebe performansı ölçümleri ile hisse senedi getirileri arasındaki ilişkiyi kurumsal yaşam döngüsü teorisi ile birlikte incelemektedir. Ürün yaşam eğrisinden türetilen kurumsal yaşam eğrisi evreleri, firmaların stratejik faaliyetlerinde meydana gelen değişimlerin sonucudur. Üç muhasebe ölçümüne (satış büyüme hızı, sermaye harcamaları ve kazançlar) hisse senedi piyasasalarının tepkisinin yaşam eğrisi kavramının bir fonksiyonu olup olmadığını test etmek amacıyla Anthony and Ramesh (1992) değer ilişkisi modeli kullanılmıştır. Analizler için 2006 ve 2014 yılları arasında Borsa İstanbul’da faaliyet gösteren 153 finansal olmayan işletme seçilmiştir. Çalışmanın sonuçlarına göre, üç muhasebe performans ölçümü olan beklenmeyen satış büyüme hızı, sermaye harcamaları ve kazançlar büyüme (düşüş) evresinde en yüksek (düşük) değer ilişkisine sahiptir. Buna ek olarak, teknoloji ve ulaştırma sektörleri büyüme evresinde yer alırken, metal sanayi, çimento ve cam ürünleri sektörleri düşüş evresinde yer almaktadır.

Keywords

Kurumsal Yaşam Eğrisi,Muhasebe Performansı,Hisse Senedi Getirileri,Değer İlişkisi

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Details

Primary Language

English

Subjects

-

Journal Section

Research Article

Authors

Ömer Faruk Güleç

Semra Karacaer

Publication Date

April 4, 2018

Submission Date

September 11, 2017

Acceptance Date

-

Published in Issue

Year 2018 Number: 78

DOI

https://doi.org/10.25095/mufad.412716

IZ

https://izlik.org/JA33KR37WB

Cite

RIS / Bibtex

APA

Güleç, Ö. F., & Karacaer, S. (2018). Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe Ve Finansman Dergisi, 78, 265-279. https://doi.org/10.25095/mufad.412716

AMA

1.Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018;(78):265-279. doi:10.25095/mufad.412716

Chicago

Güleç, Ömer Faruk, and Semra Karacaer. 2018. “Kurumsal Yaşam Eğrisi Ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe Ve Finansman Dergisi, nos. 78: 265-79. https://doi.org/10.25095/mufad.412716.

EndNote

Güleç ÖF, Karacaer S (April 1, 2018) Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi 78 265–279.

IEEE

[1]Ö. F. Güleç and S. Karacaer, “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”, Muhasebe ve Finansman Dergisi, no. 78, pp. 265–279, Apr. 2018, doi: 10.25095/mufad.412716.

ISNAD

Güleç, Ömer Faruk - Karacaer, Semra. “Kurumsal Yaşam Eğrisi Ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe ve Finansman Dergisi. 78 (April 1, 2018): 265-279. https://doi.org/10.25095/mufad.412716.

JAMA

1.Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018;:265–279.

MLA

Güleç, Ömer Faruk, and Semra Karacaer. “Kurumsal Yaşam Eğrisi Ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe Ve Finansman Dergisi, no. 78, Apr. 2018, pp. 265-79, doi:10.25095/mufad.412716.

Vancouver

1.Ömer Faruk Güleç, Semra Karacaer. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018 Apr. 1;(78):265-79. doi:10.25095/mufad.412716

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Anadolu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

https://doi.org/10.53443/anadoluibfd.1367665