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

Atilla Büyükçoban; Gülümser Ünkaya; Tuğba Altıntaş

doi:10.14780/muiibd.384141

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

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.

Anahtar Kelimeler

Internal control committee,business performance,small and micro enterprises,binary logistic regression

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

Ekonomi

Bölüm

Araştırma Makalesi

Yazarlar

Atilla Büyükçoban ^* Bu kişi benim

Gülümser Ünkaya

Tuğba Altıntaş

Yayımlanma Tarihi

24 Aralık 2017

Gönderilme Tarihi

1 Eylül 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2017 Cilt: 39 Sayı: 2

DOI

https://doi.org/10.14780/muiibd.384141

IZ

https://izlik.org/JA77GJ62ZR

Kaynak Göster

RIS / Bibtex

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

1.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):475-488. doi:10.14780/muiibd.384141

Chicago

Büyükçoban, Atilla, Gülümser Ünkaya, ve Tuğba Altıntaş. 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): 475-88. 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

[1]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, Ara. 2017, doi: 10.14780/muiibd.384141.

ISNAD

Büyükçoban, Atilla - Ünkaya, Gülümser - Altıntaş, Tuğba. “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 (01 Aralık 2017): 475-488. https://doi.org/10.14780/muiibd.384141.

JAMA

1.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, Aralık 2017, ss. 475-88, doi:10.14780/muiibd.384141.

Vancouver

1.Atilla Büyükçoban, Gülümser Ünkaya, 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. 01 Aralık 2017;39(2):475-88. doi:10.14780/muiibd.384141