@article{article_1039962, title={THE EFFECT OF R&D EXPENDITURES ON PROFITABILITY PERFORMANCE OF THE COMPANY AN APPLICATION FOR BIST TECHNOLOGY COMPANIES}, journal={Ekinoks Ekonomi İşletme ve Siyasal Çalışmalar Dergisi}, volume={9}, pages={1–16}, year={2022}, DOI={10.48064/equinox.1039962}, author={Aslan, Mesut}, keywords={ARGE, Firma performansı, Panel Veri Analizi}, abstract={Research and development expenditures have become an important activity that determines and creates a difference for companies in terms of increasing product and service quality, providing competitive advantage and using technology effectively. Companies need to attach great importance to R&D expenditures in order not to fall behind the competitors by catching the needs of today’s world and to realize the main goal of profit maximization. The aim of this study is to analyze the effect of R&D investments, which are increasingly important for companies, on the profitability performance of companies. For this purpose, the data of 20 companies operating in BIST technology company, which constantly included R&D expenditures in their footnotes between 2010-2019, were researched by panel data analysis. A total of two models were created to represent firm performance. According to the results of the analysis, it has been determined that R&D expenditures negatively affect the profitability of sales and the profitability of assets in companies, and there is a significant relationship between them.}, number={1}, publisher={Siirt Üniversitesi}