Araştırma Makalesi
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Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği

Yıl 2018, Sayı: 78, 265 - 279, 04.04.2018
https://doi.org/10.25095/mufad.412716

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.

Kaynakça

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Toplam 36 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Araştırma Makalesi
Yazarlar

Ömer Faruk Güleç

Semra Karacaer

Yayımlanma Tarihi 4 Nisan 2018
Gönderilme Tarihi 11 Eylül 2017
Yayımlandığı Sayı Yıl 2018 Sayı: 78

Kaynak Göster

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 Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. Nisan 2018;(78):265-279. doi:10.25095/mufad.412716
Chicago Güleç, Ömer Faruk, ve Semra Karacaer. “Kurumsal Yaşam Eğrisi Ve Muhasebe Performansı: Borsa İstanbul Örneği”. Muhasebe Ve Finansman Dergisi, sy. 78 (Nisan 2018): 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 Ö. F. Güleç ve S. Karacaer, “Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği”, Muhasebe ve Finansman Dergisi, sy. 78, ss. 265–279, Nisan 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 (Nisan 2018), 265-279. https://doi.org/10.25095/mufad.412716.
JAMA 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, 2018, ss. 265-79, doi:10.25095/mufad.412716.
Vancouver Güleç ÖF, Karacaer S. Kurumsal Yaşam Eğrisi ve Muhasebe Performansı: Borsa İstanbul Örneği. Muhasebe ve Finansman Dergisi. 2018(78):265-79.