Karlılığı Belirleyen Finansal Faktörler: BIST’te İşlem Gören İmalat Sanayi Firmaları Üzerine Bir Araştırma

Yıl 2016, Cilt: 3 Sayı: 1, 0 - , 16.01.2016

Mesut Doğan Yusuf Topal

https://doi.org/10.17541/oeybd.26157

Cited By: 18

Öz

Bu çalışmanın amacı Borsa İstanbul’da (BİST) hisse senetleri işlem gören imalat sanayi firmalarının karlılığını belirleyen finansal faktörlerin tespit edilmesidir. Araştırmada 2005-2012 yılları arasında BİST imalat sanayide işlem gören 136 firmanın verilerinden yararlanılmıştır. Araştırmada panel veri analizi kullanılmıştır. Yapılan analizler sonucunda ROA ve ROE ile toplam varlıklar arasında pozitif bir ilişki; buna karşın kaldıraç oranı arasında ise negatif bir ilişki tespit edilmiştir. Cari oran ve firma yaşı ile karlılık arasında istatistiksel olarak anlamlı olmayan sonuçlar elde edilmiştir.

Anahtar Kelimeler

Varlık Karlılığı, Öz sermaye Karlılığı, BIST, İmalat Sanayi.

Kaynakça

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