Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Gizem Çopur Vardar; Aslı Yıkılmaz Erkol

doi:10.25095/mufad.580171

Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Abstract

Bu çalışmanın amacı 2005-2017 yılları arasında BIST 100 endeksi banka ve imalat sanayi sektörlerindeki firmaların ihtiyatlılık skorlarını hesaplayarak, karşılaştırma yapmaktır. Koşulsuz ihtiyatlılığın tahmininde negatif tahakkuk yöntemi, koşullu ihtiyatlılığın tahmininde ise piyasa değeri/defter değeri oranı yöntemi kullanılmıştır. Elde edilen sonuçlara göre her iki sektörün koşullu ihtiyatlılık skoru yüksektir. Fakat bankacılık sektörünün koşullu ihtiyatlılık skoru imalat sanayi sektörüne göre daha yüksektir. Koşulsuz ihtiyatlılığın ise her iki sektörde düşük olduğu fakat imalat sanayi sektöründe son yıllarda yükselme eğiliminde olduğu gözlemlenmiştir. Sonuç olarak iki sektörün ihtiyatlılık düzeyinin birbirbirinden önemli ölçüde farklılaşmadığı ve düzenleyici otoritenin bankacılık sektörü ihtiyatlılık düzeyini önemli derecede etkilediği sonucuna varılmıştır.

Keywords

İhtiyatlılık,koşullu ihtiyatlılık,koşulsuz ihtiyatlılık,Bankacılık sektörü,İmalat Sanayi Sektörü

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Details

Primary Language

Turkish

Subjects

-

Journal Section

Research Article

Authors

Gizem Çopur Vardar
0000-0003-4772-6637

Aslı Yıkılmaz Erkol This is me
0000-0002-2334-7731

Publication Date

July 1, 2019

Submission Date

January 15, 2019

Acceptance Date

March 28, 2019

Published in Issue

Year 2019 Number: 83

DOI

https://doi.org/10.25095/mufad.580171

IZ

https://izlik.org/JA84JJ26WJ

Cite

RIS / Bibtex

APA

Çopur Vardar, G., & Yıkılmaz Erkol, A. (2019). Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe Ve Finansman Dergisi, 83, 279-298. https://doi.org/10.25095/mufad.580171

AMA

1.Çopur Vardar G, Yıkılmaz Erkol A. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 2019;(83):279-298. doi:10.25095/mufad.580171

Chicago

Çopur Vardar, Gizem, and Aslı Yıkılmaz Erkol. 2019. “Banka Ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe Ve Finansman Dergisi, nos. 83: 279-98. https://doi.org/10.25095/mufad.580171.

EndNote

Çopur Vardar G, Yıkılmaz Erkol A (July 1, 2019) Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi 83 279–298.

IEEE

[1]G. Çopur Vardar and A. Yıkılmaz Erkol, “Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”, Muhasebe ve Finansman Dergisi, no. 83, pp. 279–298, July 2019, doi: 10.25095/mufad.580171.

ISNAD

Çopur Vardar, Gizem - Yıkılmaz Erkol, Aslı. “Banka Ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe ve Finansman Dergisi. 83 (July 1, 2019): 279-298. https://doi.org/10.25095/mufad.580171.

JAMA

1.Çopur Vardar G, Yıkılmaz Erkol A. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 2019;:279–298.

MLA

Çopur Vardar, Gizem, and Aslı Yıkılmaz Erkol. “Banka Ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe Ve Finansman Dergisi, no. 83, July 2019, pp. 279-98, doi:10.25095/mufad.580171.

Vancouver

1.Gizem Çopur Vardar, Aslı Yıkılmaz Erkol. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 2019 Jul. 1;(83):279-98. doi:10.25095/mufad.580171