EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL

Atilla Büyükçoban; Gülümser Ünkaya; Tuğba Altıntaş

doi:10.14780/muiibd.384141

EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL

Abstract

This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee. By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee. We measure business performance by financial and non-financial indicators obtained from sample firms’ accounting reports and information system. Then, the effect of business performance on establishing an internal control committee is studied by a binary logistic regression analysis. As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

Keywords

Internal control committee,business performance,small and micro enterprises,binary logistic regression

References

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Details

Primary Language

Turkish

Subjects

Economics

Journal Section

Research Article

Authors

Atilla Büyükçoban ^* This is me

Gülümser Ünkaya

Tuğba Altıntaş

Publication Date

December 24, 2017

Submission Date

September 1, 2017

Acceptance Date

-

Published in Issue

Year 2017 Volume: 39 Number: 2

DOI

https://doi.org/10.14780/muiibd.384141

IZ

https://izlik.org/JA77GJ62ZR

Cite

RIS / Bibtex

APA

Büyükçoban, A., Ünkaya, G., & Altıntaş, T. (2017). EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 39(2), 475-488. https://doi.org/10.14780/muiibd.384141

AMA

1.Büyükçoban A, Ünkaya G, Altıntaş T. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2017;39(2):475-488. doi:10.14780/muiibd.384141

Chicago

Büyükçoban, Atilla, Gülümser Ünkaya, and Tuğba Altıntaş. 2017. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi 39 (2): 475-88. https://doi.org/10.14780/muiibd.384141.

EndNote

Büyükçoban A, Ünkaya G, Altıntaş T (December 1, 2017) EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 39 2 475–488.

IEEE

[1]A. Büyükçoban, G. Ünkaya, and T. Altıntaş, “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, vol. 39, no. 2, pp. 475–488, Dec. 2017, doi: 10.14780/muiibd.384141.

ISNAD

Büyükçoban, Atilla - Ünkaya, Gülümser - Altıntaş, Tuğba. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 39/2 (December 1, 2017): 475-488. https://doi.org/10.14780/muiibd.384141.

JAMA

1.Büyükçoban A, Ünkaya G, Altıntaş T. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2017;39:475–488.

MLA

Büyükçoban, Atilla, et al. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, vol. 39, no. 2, Dec. 2017, pp. 475-88, doi:10.14780/muiibd.384141.

Vancouver

1.Atilla Büyükçoban, Gülümser Ünkaya, Tuğba Altıntaş. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2017 Dec. 1;39(2):475-88. doi:10.14780/muiibd.384141