{"title":"Finansal Esnekliğin Yatırım Ve Kâr Dağıtım Politikası Üzerindeki Etkisi: Borsa İstanbul’da Finans Dışı Firmalar Üzerinde Bir Uygulama","authors":"Fahrettin Söker, M. Cihangir","doi":"10.25095/mufad.1032868","DOIUrl":"https://doi.org/10.25095/mufad.1032868","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134205314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Corporate Governance on Firm Dividend Policy: Evidence from Ghana","authors":"I. Yakubu, Ayhan Kapusuzoglu, N. Ceylan","doi":"10.25095/mufad.1064148","DOIUrl":"https://doi.org/10.25095/mufad.1064148","url":null,"abstract":"The purpose of this research is to reveal at the influence of board independence on dividend policy of firms listed on the Ghana Stock Exchange. We employ a panel dataset covering the period 2008-2018 and apply the generalized method of moments technique. The results reveal that dividend per share is positively and significantly driven by board independence. We also find that larger audit committees are more likely to result in higher dividend payouts. On the other hand, frequent board meetings and remuneration committees reduce dividend payments. We further document that firm age has a significant positive impact on dividend payment. The findings suggest that increasing the proportion of non-executive directors will help preserve shareholders' interest by allowing for higher dividend payments","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132552558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Sezgisel Bulanık TOPSİS Yöntemiyle Portföy Seçimi: Borsa İstanbul’da Bir Uygulama","authors":"Selçuk Yalçın","doi":"10.25095/mufad.1037322","DOIUrl":"https://doi.org/10.25095/mufad.1037322","url":null,"abstract":"In this study, the best performing companies of BIST were determined and the performances of different portfolios which consists of the stocks of these companies were analyzed. The Intuinistionic Fuzzy TOPSIS method was used in the selection of stocks to be included in the portfolios. In the study, 15 different portfolios were created over 5 years and the performances of these portfolios were compared with each other and with the BIST 100 index. İt has been determined that portfolios which are created with stocks selected with the Intuinistionic Fuzzy TOPSIS method perform much better than the BIST 100 index in both rising and falling markets. As a result of the study, it was concluded that the Intuinistionic Fuzzy TOPSIS method is useful for determining the stocks to be included in the portfolio and it would be beneficial for investors to use this method when creating a portfolio.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129222510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Accounting Education at the World’s Leading Universities and Its Comparison with Turkish Universities","authors":"Meltem Gül, I. Aksu","doi":"10.25095/mufad.1018617","DOIUrl":"https://doi.org/10.25095/mufad.1018617","url":null,"abstract":"The main purpose of the present research is to examine the undergraduate and graduate accounting education courses given in the business administration programs at the top 100 universities in the world ranking published by Quacquarelli Symonds (QS) in terms of variables, including the course contents and course categories, and compare the education at these universities with the accounting education at Turkish universities. This comparison was made between the best universities in the world and the oldest universities, the best universities, foundation universities, and newly established universities in Turkey. Ten universities were selected for each university group determined in Turkey. The facts that the origins of the world’s best universities date back to very old times and that these universities are located in developed countries and curricula are practice-oriented are among the remarkable results of our study","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116535816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Return and Volatility Spillover between Cryptocurrency and Stock Markets: Evidence from Turkey","authors":"Erkan Ustaoglu","doi":"10.25095/mufad.1024160","DOIUrl":"https://doi.org/10.25095/mufad.1024160","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130076344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Critical Overview of the Geometry of Fraud and a Model Proposal within the Framework of Situational Action Theory","authors":"Şebnem Yaşar","doi":"10.25095/mufad.988992","DOIUrl":"https://doi.org/10.25095/mufad.988992","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126591385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Stok Kontrolünde ABC ve VED Analizi Yöntemlerinin Kullanılması: Bir Üniversite Hastanesi Covid-19 Servislerinde Uygulama","authors":"Ersin Korkmaz, Mehmet Güner","doi":"10.25095/mufad.1025069","DOIUrl":"https://doi.org/10.25095/mufad.1025069","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127757259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Kurumsal Risk Yönetimi ve Bulut Bilişim Sistemi","authors":"H. Özyiğit","doi":"10.25095/mufad.1012896","DOIUrl":"https://doi.org/10.25095/mufad.1012896","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129825571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}