Muhasebe ve Finansman Dergisi最新文献

{"title":"Hayat Ve Hayat Dışı Sigorta Şirketlerinin Teknik Karlılıklarını Etkileyen Firmaya Özgü Faktörlerin Analizi","authors":"H. Genç","doi":"10.25095/mufad.949744","DOIUrl":"https://doi.org/10.25095/mufad.949744","url":null,"abstract":"In this study, 10 life insurance companies and 10 non life insurance companies operating in Turkey were discussed and the factors affecting their technical profitability were analyzed by using Panel Autoregressive Distributed Lag method. The analysis used 15 years of data between 2005 and 2019. The status of insurance companies operating in life and non-life branches has been analyzed separately. A total of 300 data were provided for each insurance group, totaling 150. As a result of the analysis, it was seen that the most important indicator that positively affects technical profitability in life insurance companies is investment income and the earned premium in non-life insurance companies. In addition, it was found that the increase in operating expenses in both groups negatively affected technical profitability with high coefficient and statistically significant.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"98 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":"124089049","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 Pandemisinin Türkiye’de İlaç Sanayi Mali Yapısına Etkilerinin Analizi: Eczacıbaşı İlaç A.Ş. Örneği","authors":"Y. Çaliş, Ayşe Atilgan Saridoğan, Nabi Küçükgergerli","doi":"10.25095/mufad.949953","DOIUrl":"https://doi.org/10.25095/mufad.949953","url":null,"abstract":"Dünyada toplam nüfus artışı ve artan sağlık talebine bağlı olarak, sağlık sektörünün ekonomideki rolü ve önemi de artış göstermektedir. Krizden, Covid-19 pandemisi ile ilişkili sağlık ürünleri üreten firmalar ve kronik hastalıklar için ilaç üreten firmaların etkilenme oranı, diğer ürün gruplarında ilaç üreten firmaların salgından etkilenme düzeyine göre farklılık göstermektedir. Bu çalışmanın amacı, Borsa Ístanbul’da ilaç ve sağlık sektöründen yer alan şirketlerin pandemi döneminde finansal performanslarının nasıl etkilendiğinin ve bu süreci nasıl yönettiklerinin tespitini yapmaktır. Bu bağlamda, bu çalışmada, Covid-19 pandemisinin Türkiye’de ilaç sanayi mali yapısı üzerindeki etkileri incelenmiştir. Analizde,EÍS Eczacıbaşı Ílaç, Sınai ve Finansal Yatırımlar Sanayi ve Ticaret A.Ş. firmasına ait mali tablolar 2019-2020 dönemleri için mali analiz teknikleri ile analiz edilmiş ve Borsa Ístanbul’da ilaç ve sağlık sektöründe faaliyet gösteren, Deva Holding, Lokman Hekim Sağlık A.Ş, MLP Sağlık Hizmetleri A.Ş, Seyitler Kimya A.Ş ve Türk Ílaç A.Ş- ‘nin finansal parformansları ile karşılaştırılmıştır. Çalışmada elde edilen bulgulara göre, Covid 19 pandemi döneminde sağlık sektöründe meydana gelen daralma, EÍS Eczacıbaşı Ílaç A.Ş.,’nin finansal performansını etkilemiş ve satışlarında ve karlılığında beklenen artışlar gerçekleşmemiştir. Buna karşın,EÍS Eczacıbaşı Ílaç A.Ş’nin Covid-19 pandemisi sürecinde, satışlar, maliyetler, stoklar, alacak ve borç yönetimi üzerinde gösterdiği etkinlik sayesinde mali performansında ciddi bir düşüş yaşamamıştır. Bu bağlamda, firma dışından kaynaklanan afet ve şoklar karşısında, kurumsal yönetim ve kurumsal risk politikasının etkin planlanıp yürütülmesi, firmaların sürdürülebilir büyümeleri açısından önemli rol oynamaktadır.Alternate : The role and importance of the health sector in the economy is increasing, depending on the total population growth in the world and the increasing demand for health. The rate of exposure of companies producing health products associated with the Covid-19 pandemic and companies producing drugs for chronic diseases from the crisis differs from the level of exposure of companies producing drugs in other product groups to the epidemic. In this context, in this study, the effects of the Covid-19 pandemic on the pharmaceutical industry financial structure in Turkey have been examined. In the analysis, EIS Eczacıbaşı Ílaç, Sınai ve Finansal Yatırımlar Sanayi ve Ticaret A.Ş.’s financial statements have been analysed using financial analysis techniques for the 2019-2020 period and compared with other companies - Deva Holding, Lokman Hekim Sağlık A.Ş, MLP Sağlık Hizmetleri A.Ş, Seyitler Kimya A.Ş ve Türk Ílaç A.Ş ile - in the sector. According to the findings of the study, the contraction in the health sector during the Covid 19 pandemic affected the financial performance of the Company and the expected increases in the sales and profitability of the Company have not occur. However, during the Covid-1","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"137 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":"134320539","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 Kısıtlamalardan Etkilenen BIST Sektör Endeks Getirileri Üzerindeki Etkisi “Seçilmiş Sektörler Üzerine Bir Uygulama","authors":"Tuğba Eyceyurt Batir, Esengül Salihoğlu","doi":"10.25095/mufad.949590","DOIUrl":"https://doi.org/10.25095/mufad.949590","url":null,"abstract":"Bu çalışmanın amacı Türkiye’deki COVID-19 toplam vaka sayılarındaki değişimin seçilmiş Borsa Ístanbul (BIST) sektör endekslerinin getirileri üzerinde etkisi olup olmadığını incelemektir. Bu çalışma için gıda, turizm, hizmet ve ulaştırma sektörleri seçilmiştir. Bunun sebebi yetkili makamlarca alınan önlemler ve kısıtlamalar çerçevesinde ilgili sektörler üzerinde COVID-19’un daha etkili olabileceği ve ilgili sektörlerin bu durumdan en fazla etkilenme potansiyeli olduğuna yönelik düşüncedir. Bu bağlamda, 11 Mart 2020 ile 25 Aralık 2020 aralığında hafta gününden oluşan değişkenlere ait 198 gözlem analiz edilmiştir. Kalıntılarla Arttırılmış En Küçük Kareler (Residual Augmented Least Squares, “RALS”) regresyon analizi sonucunda elde edilen bulgular;COVID-19 toplam vaka sayılarındaki değişimin gıda, hizmet, turizm, ulaştırma sektöründen BIST’te işlem gören şirketlerin oluşturduğu sektör endeks getirilerini ters yönde etkilediğini göstermiştir.Alternate : The aim of this study is to examine whether the COVID-19 change in the total number of cases in Turkey have an effect on the returns of selected Borsa Istanbul (BIST) industry indices. Food, tourism, service and transportation sectors were selected for this study. The reason for this is the thought that COVID-19 may be more effective on these sectors within the measures and restrictions taken by the competent authorities and that the relevant sectors will have the most potential to be affected by this situation. In this context, 198 observations of the variables consisting of weekdays between 11 March 2020 and 25 December 2020 were analyzed. According to the findings obtained from the Residual Augmented Least Square (RALS) Regression analysis showed that the COVID-19 change in the total number of cases in Turkey affected in the opposite way the sector index returns created by the companies traded on the stock exchange from the food, service, tourism and transportation sectors.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"3 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":"121214224","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":"Kazanç Yönetimi İle Karlılık Oranları İlişkisi: BİST’ te Bir Uygulama","authors":"Suat Kara, Ahmet Mesut Toraman","doi":"10.25095/mufad.939024","DOIUrl":"https://doi.org/10.25095/mufad.939024","url":null,"abstract":"Financial statements presented by businesses are often reviewed by the users of these statements and are effective in the investment decision-making process. Some companies mislead users of financial statements by showing the information in the financial statements presented differently than they should be. Therefore, there may be an increase in the demand for the stocks of enterprises that increase their profits or appear to have increased. For this purpose, some businesses can make changes in their accounting policies in order to better show their financial performance and thus increase their profit expectations by affecting the perceptions of investors in various ways. These events brought earnings management to the agenda and caused concentration on it. In this study, the relationship between profitability ratios and earnings management of enterprises in the manufacturing industry whose stocks are traded in BIST was investigated using the Beneish model. Within the framework of the information obtained from the financial statements of the companies for the years 2015-2019, the profitability ratios that may have an impact on earnings management were tested with discriminant analysis. According to the analysis results, it has been determined that economic profitability and sales profitability ratios are variables open to earnings management in companies.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"33 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":"125087404","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":"Borsa İstanbul’daki Yabancı Pay Değişiminin BİST Sektör Endeksleri Üzerindeki Etkisi","authors":"Murat Atik, B. Yilmaz","doi":"10.25095/mufad.934431","DOIUrl":"https://doi.org/10.25095/mufad.934431","url":null,"abstract":"While foreign direct investments are important for the economic growth of countries, foreign portfolio investments that provide a rapid financial development are also necessary for the financial markets. Foreign portfolio investments can affect the capital markets, providing confidence in the stock market and a rapid economic growth especially for developing countries. Therefore, developing countries want to attract foreign investors to capital markets. The purpose of this study is to examine the effect of the change in the foreign share ratio on the BIST sector indices on a monthly basis based on the selected sectors in Borsa Istanbul. Granger and Toda Yamamoto causality analysis methods were used to determine the relationship between sector indices and the change in foreign share ratio. As a result, although the foreign share ratio is high in the selected 6 sectors, contrary to popular belief, the change in the foreign share does not have a causal effect on the sector indices except financial and banking sectors, the change in the sector indices does not depend on the change in the foreign share ratio, and Borsa İstanbul's own internal dynamic It has been determined that it is caused by the effect.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"1 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":"131232501","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":"Endüstri Mühendisliği Öğrencilerinin Maliyet Muhasebesi Dersine Ve Dersi Veren Öğretim Üyesine Yönelik Algıları","authors":"Metin Çalik, Barış Demirci, Tunga Bozdoğan","doi":"10.25095/mufad.950152","DOIUrl":"https://doi.org/10.25095/mufad.950152","url":null,"abstract":"The main purpose of this study is to determine the perceptions of industrial engineering students regarding the cost accounting course and the contribution of the faculty's attitude to learning in creating a learning stimulus in a challenging environment such as a pandemic process. The difference between this study and especially the studies in the literature is that it aims to evaluate students' perceptions about the course in a department that is not directly related to accounting and in a previously unconventional learning environment. The population of the research consists of the students who take the cost accounting course at the Department of Industrial Engineering, Faculty of Engineering, Dumlupınar University. In the study, using the questionnaire method, it was tried to determine how successful the perceptions of industrial engineering students are in increasing their learning levels. Within the framework of the results obtained from the study, it was determined that there is a meaningful relationship between the perception of the instructor about the course process and the students' perception of the course.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"47 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":"125652059","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 Akışlarının Sağlandığı Faaliyetler Modeli İle İşletmelerin Nakit Akış Profillerinin İncelenmesi: BİST 30, BİST 50 Ve BİST 100 Endeksleri Karşılaştırması","authors":"Seyhan Çil Koçyiğit, Ş. Tanç","doi":"10.25095/mufad.982439","DOIUrl":"https://doi.org/10.25095/mufad.982439","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"14 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":"125485589","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":"2014-2020 Yılları Arasında Muhasebe Ve Finansman Dergisi’nde Yayınlanan Makalelerin Bibliyometrik Profilinin İncelenmesi","authors":"Funda Karaaslanoğlu, Elif Şahin","doi":"10.25095/mufad.950198","DOIUrl":"https://doi.org/10.25095/mufad.950198","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"1020 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133586506","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":"Inter-Company Price Revisited: Passage From Monopoly Competition to the Realm of Corporate Financial Reporting","authors":"Onder Kaymaz, Özgür Kaymaz","doi":"10.25095/mufad.934745","DOIUrl":"https://doi.org/10.25095/mufad.934745","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"39 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":"128004372","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 İşletme Fonksiyonlarına Etkileri: Öğrenci Görüşlerine Yönelik Bulgular","authors":"A. Akgün","doi":"10.25095/mufad.933971","DOIUrl":"https://doi.org/10.25095/mufad.933971","url":null,"abstract":"This study examines a knowledge acquisition for business functions learning for Management I in the health management of the opinions of undergraduate and graduate students at the Ankara Yildirim Beyazit University. The purpose of this study examines the effects of Covid-19 on business functions from the perspective of student opinions. In this study, Ankara Yıldırım Beyazit University Distance Education Research and Application Center (AYBUZEM) exam applications were used as data collection tool. According to the findings of this study, the Covid-19 crisis is highly complex and causes not only changes in existing business models, but also the need to understand and observe shifts in the economy, business and society. This study shows that to alleviate the Covid-19 crisis, managers need forward thinking, new strategies, and replanning on various fronts. Additionally, this study also provides managers anticipate the need for advanced technologies, supply chain flexibility, and organizational dynamism to reach the right growth strategy for growth.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"15 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":"126110679","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}