{"id":3676,"date":"2017-08-05T00:09:24","date_gmt":"2017-08-04T21:09:24","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=3676"},"modified":"2017-08-10T03:49:21","modified_gmt":"2017-08-10T00:49:21","slug":"the-effect-of-global-financial-crisis-on-accounting-and-value-based-business-performances","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/the-effect-of-global-financial-crisis-on-accounting-and-value-based-business-performances","title":{"rendered":"K\u00fcresel Finansal Krizin Muhasebe ve De\u011fer Esasl\u0131 \u0130\u015fletme Performanslar\u0131na Etkisi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nK\u00fcresel Finansal Krizin Muhasebe ve De\u011fer Esasl\u0131 \u0130\u015fletme Performanslar\u0131na Etkisi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nAli \u0130hsan Akg\u00fcn, Famil \u015eamilo\u011flu<\/td>\n<\/tr>\n
Cilt:<\/td>\n8<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2017<\/td>\n<\/tr>\n
Sayfa:<\/td>\n453-471<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2017.60<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
K\u00fcresel finansal kriz ile i\u015fletmenin finansal performans\u0131 aras\u0131ndaki ili\u015fkiyi analiz eden \u00e7ok say\u0131da \u00e7al\u0131\u015fma bulunmaktad\u0131r. Ancak, yap\u0131lan mevcut ara\u015ft\u0131rmalar genellikle olumsuz bir ili\u015fkiyi g\u00f6sterse bile, bu soru hala tart\u0131\u015fmaya neden olmaktad\u0131r. Bu konuyu alternatif bir a\u00e7\u0131dan ele almak i\u00e7in muhasebe temelli finansal performans ile de\u011fer esasl\u0131 ekonomik katma de\u011fer (EVA) belirsizlik d\u00f6nemlerinde rol oynamaktad\u0131r m\u0131 temas\u0131n\u0131 farkl\u0131 bir a\u00e7\u0131dan ele ald\u0131k. Bu \u00e7al\u0131\u015fmada, mevcut finansal krizin kriz \u00f6ncesi ve sonras\u0131 referans d\u00f6nemleri \u00fczerinden B\u0130ST 100\u2019de i\u015flem g\u00f6ren \u015firketler i\u00e7in bir \u00f6rnek te\u015fkil eden finansal performans hipotezlerini test etmek ama\u00e7lanm\u0131\u015ft\u0131r. Ayr\u0131ca bu \u00e7al\u0131\u015fma, mevcut 2008 k\u00fcresel finansal krizinin nakit oran\u0131n\u0131n, likidite oran\u0131n\u0131n ve nakit d\u00f6n\u00fc\u015f\u00fcm d\u00f6ng\u00fcs\u00fcn\u00fcn 2003-2012 d\u00f6nemini kapsayan B\u0130ST 100 i\u015fletmelerinde bir \u00f6rne\u011fini kullanarak i\u015fletme performans\u0131 ve EVA aras\u0131ndaki etkisini incelemektedir. Ara\u015ft\u0131rma bulgular\u0131na g\u00f6re, finansal kriz sonras\u0131 d\u00f6nemde ba\u011f\u0131ms\u0131z de\u011fi\u015fkenlerin ba\u011f\u0131ml\u0131 de\u011fi\u015fkenleri a\u00e7\u0131klama g\u00fcc\u00fc daha y\u00fcksek bulunmu\u015ftur. Ayr\u0131ca, kriz sonras\u0131 d\u00f6nemde ba\u011f\u0131ms\u0131z de\u011fi\u015fkenlerin modern performans \u00f6l\u00e7\u00fcm g\u00f6stergesi olarak kabul edilen EVA\u2019y\u0131 a\u00e7\u0131klama g\u00fcc\u00fc daha y\u00fcksek \u00e7\u0131km\u0131\u015ft\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\n\u0130\u015fletme Performans\u0131, Finansal Kriz, EVA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nG35, G32, M40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: K\u00fcresel Finansal Krizin Muhasebe ve De\u011fer Esasl\u0131 \u0130\u015fletme Performanslar\u0131na Etkisi Yazar(lar): Ali \u0130hsan Akg\u00fcn, Famil \u015eamilo\u011flu Cilt: 8 Say\u0131: 3 Y\u0131l: 2017 Sayfa: 453-471 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2017.60 \u00d6z K\u00fcresel finansal kriz ile i\u015fletmenin finansal performans\u0131 aras\u0131ndaki ili\u015fkiyi analiz eden \u00e7ok say\u0131da \u00e7al\u0131\u015fma bulunmaktad\u0131r. […]<\/p>\n

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