Year 2017, Volume 9, Issue 19, Pages 171 - 197 2017-06-30

BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA

Selim CENGİZ [1] , Yusuf DİNÇ [2] , Selim GÜNGÖR [3]

288 938

Bu çalışmanın amacı, 2010-2014 yılları arasında Borsa İstanbul (BIST) imalat sektöründe faaliyet gösteren 90 şirketin verilerini kullanarak bağımsız denetim kalitesinin finansal performans üzerindeki etkisini incelemektir. Bu kapsamda şirketlerin bağımsız denetim kalitesini temsilen dört büyük denetim firması ve denetim görüşü değişkenleri; şirketlerin finansal performanslarını temsilen ise Tobin Q, Aktif Kârlılık (ROA) ve Özsermaye Kârlılığı (ROE) oranları dikkate alınarak çoklu regresyon analiziyle test edilmiştir. Yapılan analize göre, genel olarak bağımsız denetim kalitesinin finansal performans üzerindeki etkisinin istatistiksel açıdan anlamlı ve pozitif yönde olduğu tespit edilmiştir.

Bağımsız Denetim Kalitesi, Denetim Firmasının Büyüklüğü, Denetim Görüşü, Finansal Performan
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Subjects Social
Published Date Haziran 2017
Journal Section Research Articles
Authors

Author: Selim CENGİZ

Author: Yusuf DİNÇ

Author: Selim GÜNGÖR

Bibtex @research article { makusobed323891, journal = {Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi}, issn = {1309-1387}, eissn = {1309-1387}, address = {Mehmet Akif Ersoy University}, year = {2017}, volume = {9}, pages = {171 - 197}, doi = {10.20875/makusobed.323891}, title = {BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA}, key = {cite}, author = {CENGİZ, Selim and DİNÇ, Yusuf and GÜNGÖR, Selim} }
APA CENGİZ, S , DİNÇ, Y , GÜNGÖR, S . (2017). BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA. Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9 (19), 171-197. DOI: 10.20875/makusobed.323891
MLA CENGİZ, S , DİNÇ, Y , GÜNGÖR, S . "BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 9 (2017): 171-197 <http://dergipark.org.tr/makusobed/issue/29997/323891>
Chicago CENGİZ, S , DİNÇ, Y , GÜNGÖR, S . "BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 9 (2017): 171-197
RIS TY - JOUR T1 - BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA AU - Selim CENGİZ , Yusuf DİNÇ , Selim GÜNGÖR Y1 - 2017 PY - 2017 N1 - doi: 10.20875/makusobed.323891 DO - 10.20875/makusobed.323891 T2 - Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi JF - Journal JO - JOR SP - 171 EP - 197 VL - 9 IS - 19 SN - 1309-1387-1309-1387 M3 - doi: 10.20875/makusobed.323891 UR - https://doi.org/10.20875/makusobed.323891 Y2 - 2017 ER -
EndNote %0 Mehmet Akif Ersoy University Journal of Social Sciences Institute BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA %A Selim CENGİZ , Yusuf DİNÇ , Selim GÜNGÖR %T BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA %D 2017 %J Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi %P 1309-1387-1309-1387 %V 9 %N 19 %R doi: 10.20875/makusobed.323891 %U 10.20875/makusobed.323891
ISNAD CENGİZ, Selim , DİNÇ, Yusuf , GÜNGÖR, Selim . "BAĞIMSIZ DENETİM KALİTESİNİN FİNANSAL PERFORMANS ÜZERİNDEKİ ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA". Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 9 / 19 (June 2017): 171-197. https://doi.org/10.20875/makusobed.323891