Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği

Ömer Faruk Güleç; Semra Karacaer

doi:10.25095/mufad.412716

Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği

Öz

Bu çalışma, muhasebe performansı ölçümleri ile hisse senedi getirileri arasındaki ilişkiyi kurumsal yaşam döngüsü teorisi ile birlikte incelemektedir. Ürün yaşam eğrisinden türetilen kurumsal yaşam eğrisi evreleri, firmaların stratejik faaliyetlerinde meydana gelen değişimlerin sonucudur. Üç muhasebe ölçümüne (satış büyüme hızı, sermaye harcamaları ve kazançlar) hisse senedi piyasasalarının tepkisinin yaşam eğrisi kavramının bir fonksiyonu olup olmadığını test etmek amacıyla Anthony and Ramesh (1992) değer ilişkisi modeli kullanılmıştır. Analizler için 2006 ve 2014 yılları arasında Borsa İstanbul’da faaliyet gösteren 153 finansal olmayan işletme seçilmiştir. Çalışmanın sonuçlarına göre, üç muhasebe performans ölçümü olan beklenmeyen satış büyüme hızı, sermaye harcamaları ve kazançlar büyüme (düşüş) evresinde en yüksek (düşük) değer ilişkisine sahiptir. Buna ek olarak, teknoloji ve ulaştırma sektörleri büyüme evresinde yer alırken, metal sanayi, çimento ve cam ürünleri sektörleri düşüş evresinde yer almaktadır.

Anahtar Kelimeler

Kurumsal Yaşam Eğrisi,Muhasebe Performansı,Hisse Senedi Getirileri,Değer İlişkisi

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Ömer Faruk Güleç

Semra Karacaer

Yayımlanma Tarihi

4 Nisan 2018

Gönderilme Tarihi

11 Eylül 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2018 Sayı: 78

DOI

https://doi.org/10.25095/mufad.412716

IZ

https://izlik.org/JA33KR37WB

Kaynak Göster

RIS / Bibtex

APA

Güleç, Ö. F., & Karacaer, S. (2018). Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi, 78, 265-279. https://doi.org/10.25095/mufad.412716

AMA

1.Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018;(78):265-279. doi:10.25095/mufad.412716

Chicago

Güleç, Ömer Faruk, ve Semra Karacaer. 2018. “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe ve Finansman Dergisi, sy 78: 265-79. https://doi.org/10.25095/mufad.412716.

EndNote

Güleç ÖF, Karacaer S (01 Nisan 2018) Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi 78 265–279.

IEEE

[1]Ö. F. Güleç ve S. Karacaer, “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”, Muhasebe ve Finansman Dergisi, sy 78, ss. 265–279, Nis. 2018, doi: 10.25095/mufad.412716.

ISNAD

Güleç, Ömer Faruk - Karacaer, Semra. “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe ve Finansman Dergisi. 78 (01 Nisan 2018): 265-279. https://doi.org/10.25095/mufad.412716.

JAMA

1.Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018;:265–279.

MLA

Güleç, Ömer Faruk, ve Semra Karacaer. “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe ve Finansman Dergisi, sy 78, Nisan 2018, ss. 265-79, doi:10.25095/mufad.412716.

Vancouver

1.Ömer Faruk Güleç, Semra Karacaer. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 01 Nisan 2018;(78):265-79. doi:10.25095/mufad.412716

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