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Muhasebe ve Denetime Bakış最新文献

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FİNANSAL HİLELERİN TESPİT EDİLMESİNDE KULLANILAN VERİ MADENCİLİĞİ YÖNTEMLERİ VE BORSA İSTANBUL’DA BİR UYGULAMA
Muhasebe ve Denetime Bakış Pub Date : 2022-04-07 DOI: 10.55322/mdbakis.1068503
İsa Kiliç, Servet Önal
{"title":"FİNANSAL HİLELERİN TESPİT EDİLMESİNDE KULLANILAN VERİ MADENCİLİĞİ YÖNTEMLERİ VE BORSA İSTANBUL’DA BİR UYGULAMA","authors":"İsa Kiliç, Servet Önal","doi":"10.55322/mdbakis.1068503","DOIUrl":"https://doi.org/10.55322/mdbakis.1068503","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122188327","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}
引用次数: 1
FİRMA PERFORMANSI VE SAHİPLİK YAPISI İLİŞKİSİ: BORSA İSTANBUL ÖRNEĞİ
Muhasebe ve Denetime Bakış Pub Date : 2022-04-07 DOI: 10.55322/mdbakis.1080046
Bilge Canbaloğlu
{"title":"FİRMA PERFORMANSI VE SAHİPLİK YAPISI İLİŞKİSİ: BORSA İSTANBUL ÖRNEĞİ","authors":"Bilge Canbaloğlu","doi":"10.55322/mdbakis.1080046","DOIUrl":"https://doi.org/10.55322/mdbakis.1080046","url":null,"abstract":"This study investigates the impacts of different ownership structure types in 255 non-financial firms listed in Borsa Istanbul on their firm performance measured by return on asset (ROA) over the years from 2009 to 2018. The ownership structures of these traded firms are categorized as block, institutional, domestic and foreign investors. Furthermore, the domestic and foreign investor types are also divided as individual and institutional investors in order to examine ownership impacts in more details. The empirical findings suggest that the institutional ownership improves the financial performance in these firms, yet this positive impact results from the foreign institutional ownership not from the domestic institutional investors. The foreign individual investors also have positive significant effect on the performance, whereas an increase in the proportion of domestic individual investors impair the financial performance. On the other hand, there exists no significant relationship between block ownership representing the ownership concentration and the firm performance.","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"490 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133958103","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}
引用次数: 1
ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM (ÇSKY) PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ
Muhasebe ve Denetime Bakış Pub Date : 2022-04-06 DOI: 10.55322/mdbakis.1084181
Eylül Özdarak, Volkan Demir
{"title":"ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİM (ÇSKY) PERFORMANSININ FİNANSAL BAŞARISIZLIK ÜZERİNE ETKİSİ","authors":"Eylül Özdarak, Volkan Demir","doi":"10.55322/mdbakis.1084181","DOIUrl":"https://doi.org/10.55322/mdbakis.1084181","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126170889","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}
引用次数: 0
ELEŞTİREL DÜŞÜNCE VE CESUR YENİ MUHASEBELER
Muhasebe ve Denetime Bakış Pub Date : 2022-03-31 DOI: 10.55322/mdbakis.1035633
Canol Kandemir
{"title":"ELEŞTİREL DÜŞÜNCE VE CESUR YENİ MUHASEBELER","authors":"Canol Kandemir","doi":"10.55322/mdbakis.1035633","DOIUrl":"https://doi.org/10.55322/mdbakis.1035633","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"389 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122856384","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}
引用次数: 1
TEKNOLOJİ KULLANIM DÜZEYİNİN İŞ TATMİNİ ÜZERİNE ETKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNDE BİR ARAŞTIRMA
Muhasebe ve Denetime Bakış Pub Date : 2022-03-28 DOI: 10.55322/mdbakis.959809
Muhammet Ali Emer
{"title":"TEKNOLOJİ KULLANIM DÜZEYİNİN İŞ TATMİNİ ÜZERİNE ETKİSİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNDE BİR ARAŞTIRMA","authors":"Muhammet Ali Emer","doi":"10.55322/mdbakis.959809","DOIUrl":"https://doi.org/10.55322/mdbakis.959809","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121416170","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}
引用次数: 1
COVID-19’UN FİNANSAL PERFORMANSA ETKİSİ: GIDA SEKTÖRÜ FİRMALARI İÇİN KARŞILAŞTIRMALI BİR DEĞERLENDİRME
Muhasebe ve Denetime Bakış Pub Date : 2022-03-24 DOI: 10.55322/mdbakis.1019158
Ö. Doruk
{"title":"COVID-19’UN FİNANSAL PERFORMANSA ETKİSİ: GIDA SEKTÖRÜ FİRMALARI İÇİN KARŞILAŞTIRMALI BİR DEĞERLENDİRME","authors":"Ö. Doruk","doi":"10.55322/mdbakis.1019158","DOIUrl":"https://doi.org/10.55322/mdbakis.1019158","url":null,"abstract":"Bu çalışmada gıda sektöründe yer alan firmaların finansal performansı, finansal rasyolar üzerinden COVID-19 öncesi ve COVID-19 dönemi ele alınarak Welch T testi eşliǧinde kapsamlı bir şekilde analiz edilmektedir. Gıda imalat sanayinde yer alan ve BÍST'e kote olan firmalara ait finansal rasyolar diǧer imalat sanayi firmaları ile karşılaştırmalı olarak ele alınmaktadır. Bu çerçevede gıda firmalarının kısa ve uzun dönemli finansal performansı diǧer imalat sanayi firmaları ile karşılaştırmalı olarak COVID-19 öncesi ve sonrası karşılaştırmalı olarak analiz edilmektedir. Elde edilen sonuçlar gıda firmalarının firma performansı anlamında bir farklılaşmanın olmadıǧını, kısa vadeli finansal performans anlamında bir farklılaşmanın olduǧunu göstermektedir. Dolayısıyla bu çalışma gıda sektörü çerçevesinde COVID-19'un etkilerini karşılaştırmalı araştırarak, Türkçe mevcut literatüre bu çerçevede katkı saǧlamayı hedeflemektedir.Alternate :In this study, the financial performance of the companies in the food industry is analyzed comprehensively by considering the pre-COVID-19 and COVID-19 periods through financial ratios, accompanied by the Welch T-test. The financial ratios of the companies in the food manufacturing industry listed on the BIST are discussed compared to other manufacturing industry companies. In this context, the short and long-term financial performance of food companies is analyzed compared to other manufacturing industry companies before and after COVID-19. The results obtained show that there is no differentiation in terms of firm performance of food companies but differentiation in terms of shortterm financial performance. Therefore, this study aims to contribute to the existing Turkish literature by comparatively researching the effects of COVID-19 within the framework of the food sector.","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133417461","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}
引用次数: 2
TÜRKİYE’DEKİ MUHASEBE SİSTEMLERİ ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZ İLE DEĞERLENDİRİLMESİ (2010 – 2020)
Muhasebe ve Denetime Bakış Pub Date : 2022-03-24 DOI: 10.55322/mdbakis.1052443
Süleyman Emi̇r, Ali Apali
{"title":"TÜRKİYE’DEKİ MUHASEBE SİSTEMLERİ ÜZERİNE YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK ANALİZ İLE DEĞERLENDİRİLMESİ (2010 – 2020)","authors":"Süleyman Emi̇r, Ali Apali","doi":"10.55322/mdbakis.1052443","DOIUrl":"https://doi.org/10.55322/mdbakis.1052443","url":null,"abstract":"There are many accounting systems in use in Turkey, and this situation necessitates the examination and evaluation of accounting systems in many academic studies. Therefore, today, the proportional share of studies on accounting systems in the field of accounting is quite high. In this direction, in this study, the studies on accounting systems published in 5 journals in the field of accounting in Türkiye between 2010-2020 (10-year period) were examined bibliometrically using the content analysis method. As a result of the content analysis, it was determined that 1994 articles were published in the relevant years, and 17.10% of these articles, 341 of them, were related to accounting systems. Among the relevant years, “ Journal of Financial Solution (SOLUTION)”, which published the most on accounting systems; the year with the most publications is “2016”; the most studied subject is “TAS/TFRS – IAS/IFRS General Conceptual Framework”; most cited source “Articles”; the most used research method is “Embedded Theory (Theory Building)”; the most used data collection method is “Guideli-nes, Guides and Reports”; the most used analysis method is “Frequency and Percentage Analysis”; the most used package program “SPSS”; The most researched “Asst. Prof.”; “Marmara University” which has done the most studies; and the most used writing language was “Turkish”. In addition, it has been determined that the studies related to accounting systems are mostly written as “Double (2) Authors”.","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122291862","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}
引用次数: 1
TÜRKİYE’DEKİ ÜNİVERSİTELERİN SÜRDÜRÜLEBİLİRLİK ÇALIŞMALARININ İNCELENMESİ
Muhasebe ve Denetime Bakış Pub Date : 2022-03-11 DOI: 10.55322/mdbakis.1063261
Şükran Güngör Tanç, Ahmet Tanç, Dilek Çardak, İbrahim Yağli
{"title":"TÜRKİYE’DEKİ ÜNİVERSİTELERİN SÜRDÜRÜLEBİLİRLİK ÇALIŞMALARININ İNCELENMESİ","authors":"Şükran Güngör Tanç, Ahmet Tanç, Dilek Çardak, İbrahim Yağli","doi":"10.55322/mdbakis.1063261","DOIUrl":"https://doi.org/10.55322/mdbakis.1063261","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125450682","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}
引用次数: 4
DİJİTALLEŞME SÜRECİNİN GELİŞİMİ VE MUHASEBE UYGULAMALARINA ETKİLERİ YÖNÜNDEN İSTANBUL İLİNDE SMMM’LER ÜZERİNDE BİR ARAŞTIRMA
Muhasebe ve Denetime Bakış Pub Date : 2022-03-07 DOI: 10.55322/mdbakis.1055937
Huseyin Mert, Memet Güner, Goktug Duyar
{"title":"DİJİTALLEŞME SÜRECİNİN GELİŞİMİ VE MUHASEBE UYGULAMALARINA ETKİLERİ YÖNÜNDEN İSTANBUL İLİNDE SMMM’LER ÜZERİNDE BİR ARAŞTIRMA","authors":"Huseyin Mert, Memet Güner, Goktug Duyar","doi":"10.55322/mdbakis.1055937","DOIUrl":"https://doi.org/10.55322/mdbakis.1055937","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116129017","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}
引用次数: 2
TÜRK KATILIM BANKACILIĞI SEKTÖRÜNDE SERMAYE YETERLİLİK ORANININ BELİRLEYİCİLERİ: PANEL VERİ ANALİZİ
Muhasebe ve Denetime Bakış Pub Date : 2022-02-28 DOI: 10.55322/mdbakis.950484
Fatma Temelli, Ferhat Özbay, Bilgehan Tekin
{"title":"TÜRK KATILIM BANKACILIĞI SEKTÖRÜNDE SERMAYE YETERLİLİK ORANININ BELİRLEYİCİLERİ: PANEL VERİ ANALİZİ","authors":"Fatma Temelli, Ferhat Özbay, Bilgehan Tekin","doi":"10.55322/mdbakis.950484","DOIUrl":"https://doi.org/10.55322/mdbakis.950484","url":null,"abstract":"","PeriodicalId":405429,"journal":{"name":"Muhasebe ve Denetime Bakış","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116406668","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}
引用次数: 0
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