Muhasebe ve Finansman Dergisi最新文献

{"title":"Katılım Bankalarında Kârlılığa Etki Eden Faktörlerin Tespiti İçin Panel Veri Analizi Uygulaması","authors":"Cengiz Yılmaz, Ersan Özgür","doi":"10.25095/mufad.944461","DOIUrl":"https://doi.org/10.25095/mufad.944461","url":null,"abstract":"Participation banking started to operate in Turkey in 1984 under the name of \"Private Finance Institution\". This study, it is aimed to determine the factors affecting profitability in participation banks by panel data analysis. Panel data analysis is used by using 5-years of data belong to 2015 and 2019. The internal and external factors affecting the net profit (loss) / total assets dependent variable are evaluated. Results reveal that (1) 1% increase in capital adequacy ratio, which has a significant relationship with return on assets, affects return on assets by 0.13%. (2) 1% increase in the funds used / total assets ratio is effective in return on assets by 2.91%. In terms of findings obtained; the negative impact of the capital adequacy ratio on active profitability might have negatively affected the profitability due to the need to minimize the risk factors, and the negative reflection of the funds used/total assets ratio on the profitability in participation banks; it has been evaluated that the increase in the fund lending rate of participation banks with the increase in non-performing loans might have a negative affect on profitability.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"272 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131682302","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":"Türkiye’de Finansal Sistemden Sağlanan Çeşitli Getirilerin Var Modeli İle Etkileşimlerinin Analizi","authors":"Kudbeddin Şeker","doi":"10.25095/mufad.947821","DOIUrl":"https://doi.org/10.25095/mufad.947821","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130753675","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 Sosyal Sorumluluk ve Finansal Başarısızlık Riski: Borsa İstanbul’da İşlem Gören Konaklama İşletmelerinde Bir Araştırma","authors":"Cemile Öcek, S. Ünlübulduk, Erdinç Karadeni̇z","doi":"10.25095/mufad.941581","DOIUrl":"https://doi.org/10.25095/mufad.941581","url":null,"abstract":"The study aims to compare the financial failure risks of lodging companies with high and low corporate social responsibility (CSR) performance. For this purpose, companies with high and low corporate social responsibility performance were determined among the Borsa Istanbul lodging companies between the years 2014-2019. In addition, the financial failure risks of companies with high and low corporate social responsibility performance for the years 2015-2020 were calculated according to the Altman Z Score model. As a result of the analysis, it was determined that companies with high corporate social responsibility performance have higher Altman Z Score values and their financial failure risks are lower. However, a statistically significant difference was found between the two groups in the context of Altman Z Score values.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129079678","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":"Entegre Raporlamanın Firma Karlılığına Etkisi: Bankacılık Ve Çimento Sektörü Üzerine Bir Uygulama","authors":"Şerife Önder, İlknur Çelik","doi":"10.25095/mufad.949557","DOIUrl":"https://doi.org/10.25095/mufad.949557","url":null,"abstract":"Finansal bilgilerin raporlanması ile başlayan kurumsal raporlama süreci, sosyal ve çevresel raporların da eklenmesiyle sürdürülebilirlik raporlaması olarak devam etmiştir. Finansal raporlamanın eksikliklerini gidermek amacıyla geliştirilen sürdürülebilirlik raporlamasının zaman içinde bazı eksiklikler içerdiği tespit edilmiş ve bunun çözümü için de son yıllarda entegre raporlama kavramı ortaya çıkmıştır. Entegre raporlama finansal ve finansal olmayan bilgilerin tek bir raporda birleştirmesini içeren, yenilikçi bir raporlama türüdür. Bu çalışmanın amacı, entegre raporlamanın firma karlılığına bir etkisinin bulunup bulunmadığının tespit edilmesidir. Çalışmada entegre rapor hazırlayan ve Borsa İstanbul’da işlem gören bankacılık ve çimento sektöründe yer alan 29 firmanın 2016-2019 yılları arasındaki 116 firma/yıl verisi kullanılmıştır. Panel veri yöntemi ile yapılan analiz sonucunda entegre raporlamanın düşük de olsa firmaların karlılığı arttıran bir etken olduğu tespit edilmiştir. Anahtar Kelimeler: Entegre Raporlama, Karlılık, Borsa İstanbul (BİST), Panel Veri Analizi JEL Sınıflandırması: M40, M41","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131268209","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":"Türkiye’de Muhasebe Standartları ile Finansal Raporlama Standartları Kapsamında Hazırlanan Lisansüstü Tezlerin Bibliyometrik Analizi","authors":"Feden Koç","doi":"10.25095/mufad.882697","DOIUrl":"https://doi.org/10.25095/mufad.882697","url":null,"abstract":"The aim of this study is to present a bibliometric analysis of the postgraduate work written in our country on accounting and financial reporting standards, which are of great importance for the creation of a global common language of financial reporting. In this context, 468 post-graduate theses submitted to the University Council (YOeK National Thesis Center) were analyzed with regard to specific criteria. As a result of the investigation, it was found that the first doctoral thesis was written in 1992 and most of the theses were written in Marmara University the fields of business administration, finance, public administration and economics. Furthermore, the most frequently used research method for doctoral theses is BIST application. Comparison of the doctoral thesis with most standard assessment criteria according to tax laws, accounting standards, standards compared with Turkey European topics written in standard stocks of the master thesis. The study identified one accounting standard and two accounting standards that were not the subject of the doctoral thesis. These are TFRS 6 Research and Evaluation of Mineral Resources, TFRS 14 Regulatory Deferral Accounts, TMS 26 Recognition and Reporting in Retirement Benefit Plans.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"08 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128306962","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":"Bütünleşik SD ve PROMETHEE ÇKKV Yöntemleri ile Portföy Optimizasyonu: BİST Gıda, İçecek ve Tütün Sektöründe Ampirik Bir Uygulama","authors":"Osman Yavuz Akbulut, Zekai Şenol","doi":"10.25095/mufad.935545","DOIUrl":"https://doi.org/10.25095/mufad.935545","url":null,"abstract":"Bu çalışmanın amacı, firma getirisini etkileyebilecek değişkenler ve Çok Kriterli Karar Verme (ÇKKV) tekniklerine göre optimal portföy oluşturmaktır. Çalışmada, BİST Gıda, İçecek ve Tütün sektöründe faaliyet gösteren firmaların 20152020 dönemine ilişkin verileri kullanılmıştır. Bu amaçla çalışmada Standard Deviation (SD) ve The Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) ÇKKV yöntemlerinden oluşan bütünleşik bir model kullanılmıştır. Çalışmanın ilk aşamasında SD yöntemi kullanılarak, seçilen finansal kriterlere ilişkin ağırlık katsayıları tespit edilmiştir. SD yöntemine göre, tüm örneklem döneminde, firmaların performansı üzerinde etkili olan en önemli kriter cari orandır. İkinci aşamada PROMETHEE yöntemi ile firmaların performans skorları tespit edilmiştir. Son aşamada ise elde edilen performans skorlarına bağlı olarak PROMETHEE yöntemine göre etkin sınır üzerinde yer alan firmalardan bir portföy oluşturulmuştur. PROMETHEE yöntemi sonuçlarına göre çalışma kapsamına alınan tüm dönemlerde etkin sınır üzerinde yer alan 6 firmanın olduğu sonucuna ulaşılmıştır. Elde edilen sonuçlara göre, seçilen alternatiflere ve kriterleri bağlı olarak oluşturulan optimal portföyün sektör ve BİST-100 endeks getirisinden daha yüksek getiri sağladığı anlaşılmıştır. Bu nedenle, seçilen karar değişkenleri ve ÇKKV tekniklerinin optimal portföy oluşturmada tutarlı olduğu söylenebilir.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"123 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113940134","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":"COVİD 19 Sürecinde Üniversitelerde Uzaktan Muhasebe Eğitiminin Swot Analiz Tekniği İle Değerlendirilmesi","authors":"Yasemin Ezin","doi":"10.25095/mufad.937725","DOIUrl":"https://doi.org/10.25095/mufad.937725","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121223896","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":"Nakit Akış Oranlarına Dayalı Finansal Performansların Kombine Uzlaşık Çözüm Yöntemi ile Analizi: BIST’te İşlem Gören Enerji Firmaları Üzerine Bir Uygulama","authors":"Havva Nur Çiftçi, Sultan Kuzu Yildirim, Bahadır Fatih Yıldırım","doi":"10.25095/mufad.947737","DOIUrl":"https://doi.org/10.25095/mufad.947737","url":null,"abstract":"Cash flow statements are presented details about from which sources the cash is generated and how it is used in enterprises. Cash flow statements are also used as an important tool in measuring the performance of businesses and analyzing their financial structures. In this study, the financial performances of the companies traded in the BIST Energy sector from 2012 to 2019 were analyzed over their cash flow rates. To determine the financial performances of the enterprises, the data for the years in the period were analyzed individually using the Combined Compromise Solution (CoCoSo) method. The final decision matrix formed from the obtained performance scores was weighted using the CRiteria Importance Through Intercriteria Correlation (CRITIC) method and rankings were obtained with a single performance score using the Weighted Sum Method (WSM). According to the results of the analysis, the company with the highest financial performance was determined as Ayen Energy.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123940297","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":"TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardına Geçişin BİST 100 Endeksindeki Firmaların Finansal Tablolarına Etkileri","authors":"Korten Tezel, Derya Üçoğlu","doi":"10.25095/mufad.940857","DOIUrl":"https://doi.org/10.25095/mufad.940857","url":null,"abstract":"TAS 11 Construction Contracts and TAS 18 Revenue standards that could not provide sufficient guidance on revenue recognition were replaced by TFRS 15 Revenue from Contracts with Customers standard, which came into effect as of January 1, 2018. In this study, the effects of the transition to TFRS 15, which has created a new framework for the recognition of revenue with the five-step model, on the financial statements of companies in the BIST 100 index have been examined. To determine the impact of the transition to TFRS 15, content analysis was performed on the 2018 year-end financial statements and footnotes. Percentage changes in the affected items of sixteen companies that have disclosed the necessary financial data regarding TFRS 15 implementation (before and after TFRS 15) were calculated, and paired (dependent) samples t-tests were performed to assess whether these changes were statistically significant. According to the research findings, the effects of TFRS 15 on assets and favorable impact on profitability are most evident in the technology, transportation, communication and storage sectors, and an unfavorable profitability effect is identified for a holding company due to its investments accounted for under the equity method. This study could not determine any statistically significant impact on financial statement items regarding the transition to the new revenue standard.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"1247 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121662000","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":"Covid-19’un Ara Dönem Finansal Raporlama Üzerindeki Etkileri: Havacılık Ve İlaç Sektörü Üzerine Bir Araştırma","authors":"Tuğba Dölen, S. Yanik, Y. Ayanoğlu","doi":"10.25095/mufad.948317","DOIUrl":"https://doi.org/10.25095/mufad.948317","url":null,"abstract":"Covid-19 nedeniyle havacılık, konaklama, eğlence gibi belirli sektörlerde faaliyet gösteren şirketler olumsuz etkilenmiş, gıda, lojistik ve ilaç gibi bazı sektörlerde ise iş hacmi birkaç katına çıkmıştır. Her iki durumda da şirketlerin ara dönem finansal tablolarında bir önceki yılın aynı ara dönemine göre farklılıkların çıkması beklenen bir sonuçtur. Çalışmada bu farklılıkların tespit edilmesi amacıyla BÍST 100’de faaliyet gösteren salgından olumlu etkilenen olarak ilaç sektöründeki üç işletme, olumsuz etkilenen olarak ise havacılık sektöründeki üç işletme araştırmaya dahil edilmiştir. Söz konusu sektörlerdeki işletmelerin Haziran – Eylül 2020 ara dönem finansal tabloları bir önceki yılın aynı dönemlerindeki finansal tabloları ile karşılaştırılarak Covid-19’un etkileri ve dipnotlara eklenen yeni bilgiler ortaya konmaya çalışılmıştır. Elde edilen sonuçlara göre;her iki sektörde de nakit bulundurma pozisyonları artmıştır. Havacılık sektöründe kargo taşımacılığının, ilaç sektöründe ise beslenme ve metabolizma segmentindeki ilaç satışlarının arttığı görülmüştür. Havacılık sektöründe Covid- 19 salgınının şirketlerin faaliyetlerine etkileri başlıklı dipnot açıklamalarının bulunduğu, ilaç sektöründe ise yeterli açıklamaların yapılmadığı dikkat çekmiştir.Alternate : Due to Covid-19, companies operating in certain sectors such as aviation, accommodation, and entertainment have been negatively affected, while business volume has increased several times in some sectors such as food, logistics and medicine. In both cases, it is expected that differences in the interim financial statements of the companies will emerge from the same interim period of the previous year. In order to identify these differences, the study included three businesses in the pharmaceutical industry and three businesses in the aviation industry, which were affected positively by the outbreak in the BIST 100, in order to identify these differences. We tried to compare the interim financial statements of the businesses in these sectors in June -September 2020 with those of the same period of the previous year and to reveal the effects of Covid-19 and new information added to the footnotes. According to the results obtained: cash possession positions in both sectors have increased. In the aviation industry, cargo transportation and pharmaceutical sales in the nutrition and metabolism segment have increased. It was noted that in the aviation industry, the Covid 19 epidemic had footnote explanations on the effects of companies on their operations, and the pharmaceutical industry did not provide adequate explanations.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"559 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121173308","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}