Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi最新文献

{"title":"EKONOMİK NABZI TUTMAK: TÜRKİYE’DEKİ MAKROEKONOMİK ZAMAN SERİLERİ İLE GELİŞTİRİLMİŞ BİR KRİZ ENDEKSİ","authors":"İsmet Demi̇rağ, Murat Sağir","doi":"10.18070/erciyesiibd.881907","DOIUrl":"https://doi.org/10.18070/erciyesiibd.881907","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668747","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":"JEOPOLİTİK RİSK ENDEKSİNİN DURAĞANLIK SINAMASI: KIRILMALI FOURİER PANEL BİRİM KÖK TESTİ","authors":"Gökhan Konat, Zekeriyya Akdağ, Umut Turgut YILDIRIM","doi":"10.18070/erciyesiibd.944529","DOIUrl":"https://doi.org/10.18070/erciyesiibd.944529","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669322","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":"HAVAALANLARINDA ETKİNLİK VE PERFORMANS: DÜNYADA DÜŞÜK MALİYETLİ HAVAALANLARI ÜZERİNE BİR İNCELEME","authors":"Kasım Ki̇raci, Sıla Yalçin","doi":"10.18070/erciyesiibd.907439","DOIUrl":"https://doi.org/10.18070/erciyesiibd.907439","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47061910","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":"İŞGÜCÜ PİYASA KOŞULLARININ MEVCUT ÇALIŞMA SAATİNE ETKİLERİ","authors":"Behice Canatan, Gökhan Özbi̇lge, Egemen İpek","doi":"10.18070/erciyesiibd.971505","DOIUrl":"https://doi.org/10.18070/erciyesiibd.971505","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669737","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":"İŞ-YAŞAM DENGESİNİN İŞE BAĞLILIK ÜZERİNE ETKİSİ: YER HİZMETLERİ ÇALIŞANLARI ÜZERİNDE BİR ARAŞTIRMA","authors":"Gökdeniz Kalkin","doi":"10.18070/erciyesiibd.883074","DOIUrl":"https://doi.org/10.18070/erciyesiibd.883074","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668809","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":"KADINLARA KARŞI AYRIMCILIĞIN SOSYAL KURUMLAR VE CİNSİYET ENDEKSİ TEMELİNDE İNCELENMESİ: TÜRKİYE’NİN AB ÜYESİ ÜLKELER İLE BAZI ORTA DOĞU ÜLKELERİNE GÖRE DURUMU","authors":"Çiğdem KOŞAR TAŞ","doi":"10.18070/erciyesiibd.854963","DOIUrl":"https://doi.org/10.18070/erciyesiibd.854963","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48080696","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":"MARKA MİMARİSİ: ÜRÜN YELPAZESİNDEKİ KAVRAMLARA DAYANAN MARKALAŞMA STRATEJİLERİNE YÖNELİK UYGULAMALI BİR ÇALIŞMA","authors":"Zübeyir Çelik, A. Uslu","doi":"10.18070/erciyesiibd.798043","DOIUrl":"https://doi.org/10.18070/erciyesiibd.798043","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67668407","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":"Finansal Tablo Manipülasyonlarının Tespitinde Yapay Sinir Ağlarının Kullanılması","authors":"Gerçek Özparlak","doi":"10.18070/erciyesiibd.961463","DOIUrl":"https://doi.org/10.18070/erciyesiibd.961463","url":null,"abstract":"Halka açık şirketlerin, gerçeǧe aykırı bilgileri açıklayarak, finansai bilgi manipülasyonuna başvurmaları şirket ortaklarının ve ülke ekonomisinin zarara uǧramasına neden olmaktadır. Bu kapsamda, bu çalışmanın iki amacı bulunmaktadır. Birinci amacı, Covid-19 salgının yarattıǧı ekonomik kriz ortamında, Borsa Ístanbul'da yer alan şirketlerin finansal bilgi manipülasyonuna başvurup vurmadıkları ihtimalinin Beneish modeli ile analiz edilmesidir. Íkinci amacı, teknolojinin gelişmesi ile beraber yaygın olarak kullanılmaya başlanılan yapay sinir aǧlarının finansal bilgi manipülasyonunu ölçmedeki performansının deǧerlendirilmesidir. Araştırma sonuçlarına göre, çalışmadaki 264 şirketten %43'ünün (113 adet) çeşitli seviyelerde finansal bilgi manipülasyonu yapmış olabileceǧi tespit edilmiştir. Altman Z skoruna göre, finansal başarısızlık ihtimali bulunmayan, güvenli bölgedeki 135 şirketin %47'sinin (64 adet) finansal bilgi manipülasyonu yapmış olabileceǧine dair olasılık ve bulgular vardır. Buna karşın, Altman Z skoruna göre, finansal başarısızlık ihtimali yüksek olan, tehlikeli bölgedeki 74 şirketten %45'inin (33 adet) çeşitli seviyelerde finansal bilgi manipülasyonuna başvurmuş olabileceǧi görülmüştür. Araştırmanın diǧer sonuçlarına göre, Altman skoru sonuçları üzerine kurgulanan ve yapay sinir aǧlarıyla gerçekleştirilen modelin doǧru sınıflandırma oranı, eǧitim seti verisi için %99,53 seviyesinde ve test seti verisi için %98,11 seviyesindedir. Beneish modelinin sonuçları üzerine kurgulanan ve yapay sinir aǧlarıyla gerçekleştirilen modelin doǧru sınıflandırma oranı, eǧitim seti verisi için %96,21 seviyesinde ve test seti verisi için %86,80 seviyesindedir.Alternate :Public companies, by disclosing false information, and resorting to financial information manipulation cause damage to the company's partners and the country's economy. In this context, this study has two aims. The first purpose is to analyze whether companies in Borsa Istanbul resort to financial information manipulation in the economic crisis environment created by the Covid-19 epidemic, with the Beneish model. The second purpose is to evaluate the performance of artificial neural networks, which have been widely used with the development of technology, in measuring financial information manipulation. According to the results of the research, it was determined that 43% (113) of the 264 companies in the study manipulated financial information at various levels. According to the results of the research, it was determined that 43% (113) of the 264 companies in the study may have manipulated financial information at various levels. According to the Altman Z score, there are probabilities and findings that 47% (64) of the 135 companies in the safe zone, which are not likely to fail financially, may have manipulated financial information. On the other hand, according to the Altman Z score, it was seen that 45% (33) of 74 companies in the danger zone with a high probability of financial failure reso","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669492","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":"6360 SAYILI KANUN’UN BÜYÜKŞEHİR BELEDİYELERİNİN BÜTÇE DENGESİ ÜZERINE ETKİLERİ: ORDU VE TRABZON BÜYÜKŞEHİR BELEDİYELERİ ÖRNEĞİ","authors":"Gamze ÇÜRÜKSULU USTA","doi":"10.18070/erciyesiibd.934953","DOIUrl":"https://doi.org/10.18070/erciyesiibd.934953","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67669526","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":"ONLINE KİMLİK HIRSIZLIĞI KORKUSUNUN TÜKETİCİ SATIN ALMA DAVRANIŞINA ETKİSİ","authors":"Peruze Cansu Akdeniz, Yunus Dursun","doi":"10.18070/erciyesiibd.981820","DOIUrl":"https://doi.org/10.18070/erciyesiibd.981820","url":null,"abstract":"","PeriodicalId":53159,"journal":{"name":"Erciyes Universitesi Iktisadi ve Idari Bilimler Fakultesi Dergisi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47774510","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}