Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi

AKGÜNA, Ali İhsan; ŞAMİLOĞLU, Famil

Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi

Ali İhsan AKGÜNA, (Ankara Yıldırım Beyazıt University)

Famil ŞAMİLOĞLU (Mugla Sitki Kocman University)

İşletme ve Ekonomi Araştırmaları Dergisi

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Yıl: 2017 Cilt: 8 Sayı: 3 Sayfa Aralığı: 453 - 471 Metin Dili: Türkçe İndeks Tarihi: 29-07-2022

Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi

Öz:

Küresel finansal kriz ile işletmenin finansal performansı arasındaki ilişkiyi analiz eden çok sayıda çalışma bulunmaktadır. Ancak, yapılan mevcut araştırmalar genellikle olumsuz bir ilişkiyi gösterse bile, bu soru hala tartışmaya neden olmaktadır. Bu konuyu alternatif bir açıdan ele almak için muhasebe temelli finansal performans ile değer esaslı ekonomik katma değer (EVA) belirsizlik dönemlerinde rol oynamaktadır mı temasını farklı bir açıdan ele aldık. Bu çalışmada, mevcut finansal krizin kriz öncesi ve sonrası referans dönemleri üzerinden BİST 100'de işlem gören şirketler için bir örnek teşkil eden finansal performans hipotezlerini test etmek amaçlanmıştır. Ayrıca bu çalışma, mevcut 2008 küresel finansal krizinin nakit oranının, likidite oranının ve nakit dönüşüm döngüsünün 2003-2012 dönemini kapsayan BİST 100 işletmelerinde bir örneğini kullanarak işletme performansı ve EVA arasındaki etkisini incelemektedir. Araştırma bulgularına göre, finansal kriz sonrası dönemde bağımsız değişkenlerin bağımlı değişkenleri açıklama gücü daha yüksek bulunmuştur. Ayrıca, kriz sonrası dönemde bağımsız değişkenlerin modern performans ölçüm göstergesi olarak kabul edilen EVA'yı açıklama gücü daha yüksek çıkmıştır

Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans

The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances

Öz:

There are numerous studies analyzing the relationship between global financial crisis and financial performance of business. Although, recent surveys reflect the upper hand to a generally negative relationship, this question still gives rise to debate. To approach the issue from different perspective the question that whether accounting based on financial performance and value based on Economic Value-Added (EVA) play a role during periods of uncertainty? In this study, it is purposed to test this hypothesis of financial performance acting as an sample of BİST 100 listed companies, over pre and post crisis reference periods around the current financial crisis. Furthermore, this study examines the impact of cash ratio, liqudity ratio and cash conversion cycle of the recent 2008 global financial crisis on the relation between a firm’s performance and Economic Value-Added (EVA) using a sample of BİST 100 firms covering the period from 2003 to 2012. According to research findings that explanatory power of independent variables to explain dependent variables is higher in the post-financial crisis period. Moreover, EVA, which is known as a measure of modern performance in the post-crisis period, has higher explanatory power for these variables

Anahtar Kelime:

Konular: İşletme İktisat İşletme Finans

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık

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APA	AKGÜNA A, ŞAMİLOĞLU F (2017). Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. , 453 - 471.
Chicago	AKGÜNA Ali İhsan,ŞAMİLOĞLU Famil Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. (2017): 453 - 471.
MLA	AKGÜNA Ali İhsan,ŞAMİLOĞLU Famil Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. , 2017, ss.453 - 471.
AMA	AKGÜNA A,ŞAMİLOĞLU F Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. . 2017; 453 - 471.
Vancouver	AKGÜNA A,ŞAMİLOĞLU F Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. . 2017; 453 - 471.
IEEE	AKGÜNA A,ŞAMİLOĞLU F "Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi." , ss.453 - 471, 2017.
ISNAD	AKGÜNA, Ali İhsan - ŞAMİLOĞLU, Famil. "Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi". (2017), 453-471.

APA	AKGÜNA A, ŞAMİLOĞLU F (2017). Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. İşletme ve Ekonomi Araştırmaları Dergisi, 8(3), 453 - 471.
Chicago	AKGÜNA Ali İhsan,ŞAMİLOĞLU Famil Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. İşletme ve Ekonomi Araştırmaları Dergisi 8, no.3 (2017): 453 - 471.
MLA	AKGÜNA Ali İhsan,ŞAMİLOĞLU Famil Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. İşletme ve Ekonomi Araştırmaları Dergisi, vol.8, no.3, 2017, ss.453 - 471.
AMA	AKGÜNA A,ŞAMİLOĞLU F Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. İşletme ve Ekonomi Araştırmaları Dergisi. 2017; 8(3): 453 - 471.
Vancouver	AKGÜNA A,ŞAMİLOĞLU F Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi. İşletme ve Ekonomi Araştırmaları Dergisi. 2017; 8(3): 453 - 471.
IEEE	AKGÜNA A,ŞAMİLOĞLU F "Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi." İşletme ve Ekonomi Araştırmaları Dergisi, 8, ss.453 - 471, 2017.
ISNAD	AKGÜNA, Ali İhsan - ŞAMİLOĞLU, Famil. "Küresel Finansal Krizin Muhasebe ve Değer Esaslı İşletme Performanslarına Etkisi". İşletme ve Ekonomi Araştırmaları Dergisi 8/3 (2017), 453-471.