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EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL

Yıl 2017, Cilt: 39 Sayı: 2, 475 - 488, 24.12.2017
https://doi.org/10.14780/muiibd.384141

Öz

This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee. By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee. We measure business performance by financial and non-financial indicators obtained from sample firms’ accounting reports and information system. Then, the effect of business performance on establishing an internal control committee is studied by a binary logistic regression analysis. As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

Kaynakça

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Toplam 30 adet kaynakça vardır.

Ayrıntılar

Konular Ekonomi
Bölüm Makaleler
Yazarlar

Atilla Büyükçoban Bu kişi benim

Gülümser Ünkaya

Tuğba Altıntaş

Yayımlanma Tarihi 24 Aralık 2017
Gönderilme Tarihi 1 Eylül 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 39 Sayı: 2

Kaynak Göster

APA Büyükçoban, A., Ünkaya, G., & Altıntaş, T. (2017). EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 39(2), 475-488. https://doi.org/10.14780/muiibd.384141
AMA Büyükçoban A, Ünkaya G, Altıntaş T. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. Aralık 2017;39(2):475-488. doi:10.14780/muiibd.384141
Chicago Büyükçoban, Atilla, Gülümser Ünkaya, ve Tuğba Altıntaş. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi 39, sy. 2 (Aralık 2017): 475-88. https://doi.org/10.14780/muiibd.384141.
EndNote Büyükçoban A, Ünkaya G, Altıntaş T (01 Aralık 2017) EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 39 2 475–488.
IEEE A. Büyükçoban, G. Ünkaya, ve T. Altıntaş, “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, c. 39, sy. 2, ss. 475–488, 2017, doi: 10.14780/muiibd.384141.
ISNAD Büyükçoban, Atilla vd. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 39/2 (Aralık 2017), 475-488. https://doi.org/10.14780/muiibd.384141.
JAMA Büyükçoban A, Ünkaya G, Altıntaş T. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2017;39:475–488.
MLA Büyükçoban, Atilla vd. “EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL”. Marmara Üniversitesi İktisadi Ve İdari Bilimler Dergisi, c. 39, sy. 2, 2017, ss. 475-88, doi:10.14780/muiibd.384141.
Vancouver Büyükçoban A, Ünkaya G, Altıntaş T. EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi. 2017;39(2):475-88.