Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Gizem Çopur Vardar; Aslı Yıkılmaz Erkol

doi:10.25095/mufad.580171

Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Öz

Bu çalışmanın amacı 2005-2017 yılları arasında BIST 100 endeksi banka ve imalat sanayi sektörlerindeki firmaların ihtiyatlılık skorlarını hesaplayarak, karşılaştırma yapmaktır. Koşulsuz ihtiyatlılığın tahmininde negatif tahakkuk yöntemi, koşullu ihtiyatlılığın tahmininde ise piyasa değeri/defter değeri oranı yöntemi kullanılmıştır. Elde edilen sonuçlara göre her iki sektörün koşullu ihtiyatlılık skoru yüksektir. Fakat bankacılık sektörünün koşullu ihtiyatlılık skoru imalat sanayi sektörüne göre daha yüksektir. Koşulsuz ihtiyatlılığın ise her iki sektörde düşük olduğu fakat imalat sanayi sektöründe son yıllarda yükselme eğiliminde olduğu gözlemlenmiştir. Sonuç olarak iki sektörün ihtiyatlılık düzeyinin birbirbirinden önemli ölçüde farklılaşmadığı ve düzenleyici otoritenin bankacılık sektörü ihtiyatlılık düzeyini önemli derecede etkilediği sonucuna varılmıştır.

Anahtar Kelimeler

İhtiyatlılık,koşullu ihtiyatlılık,koşulsuz ihtiyatlılık,Bankacılık sektörü,İmalat Sanayi Sektörü

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Gizem Çopur Vardar
0000-0003-4772-6637

Aslı Yıkılmaz Erkol Bu kişi benim
0000-0002-2334-7731

Yayımlanma Tarihi

1 Temmuz 2019

Gönderilme Tarihi

15 Ocak 2019

Kabul Tarihi

28 Mart 2019

Yayımlandığı Sayı

Yıl 2019 Sayı: 83

DOI

https://doi.org/10.25095/mufad.580171

IZ

https://izlik.org/JA84JJ26WJ

Kaynak Göster

RIS / Bibtex

APA

Çopur Vardar, G., & Yıkılmaz Erkol, A. (2019). Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi, 83, 279-298. https://doi.org/10.25095/mufad.580171

AMA

1.Çopur Vardar G, Yıkılmaz Erkol A. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 2019;(83):279-298. doi:10.25095/mufad.580171

Chicago

Çopur Vardar, Gizem, ve Aslı Yıkılmaz Erkol. 2019. “Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe ve Finansman Dergisi, sy 83: 279-98. https://doi.org/10.25095/mufad.580171.

EndNote

Çopur Vardar G, Yıkılmaz Erkol A (01 Temmuz 2019) Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi 83 279–298.

IEEE

[1]G. Çopur Vardar ve A. Yıkılmaz Erkol, “Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”, Muhasebe ve Finansman Dergisi, sy 83, ss. 279–298, Tem. 2019, doi: 10.25095/mufad.580171.

ISNAD

Çopur Vardar, Gizem - Yıkılmaz Erkol, Aslı. “Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe ve Finansman Dergisi. 83 (01 Temmuz 2019): 279-298. https://doi.org/10.25095/mufad.580171.

JAMA

1.Çopur Vardar G, Yıkılmaz Erkol A. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 2019;:279–298.

MLA

Çopur Vardar, Gizem, ve Aslı Yıkılmaz Erkol. “Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz”. Muhasebe ve Finansman Dergisi, sy 83, Temmuz 2019, ss. 279-98, doi:10.25095/mufad.580171.

Vancouver

1.Gizem Çopur Vardar, Aslı Yıkılmaz Erkol. Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz. Muhasebe ve Finansman Dergisi. 01 Temmuz 2019;(83):279-98. doi:10.25095/mufad.580171