Öz
882 ihracatçı firmanın verisi kullanılarak hazırlanan bu çalışmada, ihracat yapan Türk işletmelerinin finansalanalizleri yapılmıştır. Elde edilen bulgular Türkiye Cumhuriyeti Merkez Bankası TCMB tarafından hazırlanan sektörel finansal oranlar ile karşılaştırılmış ve tespit edilen farklılıklar yorumlanmıştır. Ayrıca faaliyet gösterilen sektörlere göre firmalar gruplandırılarak finansal analizleri gerçekleştirilmiş ve sektörel farklılıklarınortaya konulması amaçlanmıştır
Anahtar Kelimeler
İhracatçı Firma Finansal Analiz Finansal Oran Sektörel Analiz
Kaynakça
- Andersen, Otto. “On the internationalization process of firms: a critical analysis.” Journal of international busi- ness studies (1993): 209-231.
- Berman, Nicolas, and Jérôme Héricourt. “Financial factors and the margins of trade: Evidence from cross- country firm-level data.” Journal of Development Economics 93.2 (2010): 206-217.
- Bernard, Andrew B., and J. Bradford Jensen. “Why some firms export.” Review of Economics and Statistics 86.2 (2004): 561-569.
- Braunerhjelm, Pontus. “The relation between firm-specific intangibles and exports.” Economics Letters 53.2 (1996): 213-219.
- Clerides, Sofronis K., Saul Lach, and James R. Tybout. “Is learning by exporting important? Micro-dynamic evi- dence from Colombia, Mexico, and Morocco.” Quarterly journal of Economics (1998): 903-947.
- Cole, Matthew, Robert Elliott, and Supreeya Virakul. “Exporting and Financial Health: A Developing Country Perspective.” Tenth Annual ETSG Conference, Warsaw. 2008.
- Fina, Erminio, and Alan M. Rugman. “A test of internalization theory and internationalization theory: The Upjohn company.” MIR: Management International Review (1996): 199-213.
- Greenaway, David, Alessandra Guariglia, and Richard Kneller. “Financial factors and exporting decisions.” Journal of international economics 73.2 (2007): 377-395.
- Karapınar, Aydın, and Figen Zaif Ayıkoğlu. Uluslararası Finansal Raporlama Standartları Ile Uyumlu Finansal Analiz. Gözden geçirilmiş 2.baskı. Ankara: Gazi Kitabevi, 2012.
- Leonidou, Leonidas C., and Constantine S. Katsikeas. “The export development process: an integrative review of empirical models.” Journal of international business studies (1996): 517-551.
- Maurel, Carole. “Financial Approach to Export Performance in French Wine SMES.” 4 th International Conference of the Academy of Wine Business Research, Siena, 17-19 July. 2008.
- Okka, Osman. İşletme Finansmanı. 4.Baskı. Ankara: Nobel Yayıncılık, 2010.
- Sharma, D. Deo, and Anders Blomstermo. “The internationalization process of born globals: a network view.” International business review 12.6 (2003): 739-753.
- TÜİK. Girişim özelliklerine göre dış ticaret istatistikleri, 2011. (http://www.tuik.gov.tr/PreHaber Bultenleri.do?id=13141) Erişim tarihi: 11.03.2015
- Usta, Öcal. İşletme Finansı Ve Finansal Yönetim. 3.baskı. Ankara: Detay Yayıncılık, 2008.
Öz
Financial analyses of Turkish exporting firms have been investigated in this study by using data from 882 exporting firms. Results were compared with Turkish Central Bank’s sectoral financial ratios and differences wereinterpreted. Moreover, it was aimed to demonstrate the sectoral differences, thus financial analyses were conducted again after classifying firms regarding to the sectors in which they operate
Anahtar Kelimeler
Exporter Financial Analysis Financial Ratio Sectoral Analysis
Kaynakça
- Andersen, Otto. “On the internationalization process of firms: a critical analysis.” Journal of international busi- ness studies (1993): 209-231.
- Berman, Nicolas, and Jérôme Héricourt. “Financial factors and the margins of trade: Evidence from cross- country firm-level data.” Journal of Development Economics 93.2 (2010): 206-217.
- Bernard, Andrew B., and J. Bradford Jensen. “Why some firms export.” Review of Economics and Statistics 86.2 (2004): 561-569.
- Braunerhjelm, Pontus. “The relation between firm-specific intangibles and exports.” Economics Letters 53.2 (1996): 213-219.
- Clerides, Sofronis K., Saul Lach, and James R. Tybout. “Is learning by exporting important? Micro-dynamic evi- dence from Colombia, Mexico, and Morocco.” Quarterly journal of Economics (1998): 903-947.
- Cole, Matthew, Robert Elliott, and Supreeya Virakul. “Exporting and Financial Health: A Developing Country Perspective.” Tenth Annual ETSG Conference, Warsaw. 2008.
- Fina, Erminio, and Alan M. Rugman. “A test of internalization theory and internationalization theory: The Upjohn company.” MIR: Management International Review (1996): 199-213.
- Greenaway, David, Alessandra Guariglia, and Richard Kneller. “Financial factors and exporting decisions.” Journal of international economics 73.2 (2007): 377-395.
- Karapınar, Aydın, and Figen Zaif Ayıkoğlu. Uluslararası Finansal Raporlama Standartları Ile Uyumlu Finansal Analiz. Gözden geçirilmiş 2.baskı. Ankara: Gazi Kitabevi, 2012.
- Leonidou, Leonidas C., and Constantine S. Katsikeas. “The export development process: an integrative review of empirical models.” Journal of international business studies (1996): 517-551.
- Maurel, Carole. “Financial Approach to Export Performance in French Wine SMES.” 4 th International Conference of the Academy of Wine Business Research, Siena, 17-19 July. 2008.
- Okka, Osman. İşletme Finansmanı. 4.Baskı. Ankara: Nobel Yayıncılık, 2010.
- Sharma, D. Deo, and Anders Blomstermo. “The internationalization process of born globals: a network view.” International business review 12.6 (2003): 739-753.
- TÜİK. Girişim özelliklerine göre dış ticaret istatistikleri, 2011. (http://www.tuik.gov.tr/PreHaber Bultenleri.do?id=13141) Erişim tarihi: 11.03.2015
- Usta, Öcal. İşletme Finansı Ve Finansal Yönetim. 3.baskı. Ankara: Detay Yayıncılık, 2008.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Ekim 2015 |
| Yayımlandığı Sayı | Yıl 2015 Cilt: 15 Sayı: 46 |