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Varlık Tüketiminin İşletmelerin Finansal Performansına Etkisi: BİST’te İşlem Gören Perakende Sektörüne Yönelik Bir Uygulama
2020
Journal:  
Ekonomi, Politika & Finans Araştırmaları Dergisi
Author:  
DOI:  
10.30784/epfad.689429
Abstract:

Bu çalışmanın amacı, işletmelerde varlık tüketimine neden olan işlemlerin finansal performans üzerindeki etkisini tespit etmektir. Belirlenen amacı gerçekleştirmek için, hisse senetleri Borsa İstanbul’da işlem gören ve perakende ticaret sektöründe faaliyet gösteren 9 işletmenin 2014 - 2018 yılları arasını kapsayan 5 yıllık verileri ele alınmıştır. Çalışmada, WSA ve panel regresyon analizi yöntemleri kullanılmıştır. WSA yöntemiyle finansal performans endeksi oluşturulmuştur. Endeks sonuçlarına göre, finansal performansı en yüksek olan işletme Carrefoursa iken, en düşük olan işletmeler Teknosa ve Milpa olarak saptanmıştır. Panel regresyon analizi sonucunda varlık tüketiminin finansal performansı etkilediği ancak bu sonucun varlık tüketimi kalemlerine göre farklılık gösterdiği ortaya çıkarılmıştır. Bununla birlikte, vergi gideri ve kar payı dağıtımı kalemlerinin finansal performans üzerinde pozitif etkisi olduğu belirlenmiştir. Varlık tüketen diğer kalemlerin ise, perakende ticaret sektörü için finansal performans üzerinde anlamlı bir etkisi bulunamamıştır. Sonuç olarak, çalışmadan elde edilen bulgulara göre perakende ticaret sektöründe varlık tüketimi arttıkça bu sektörde faaliyet gösteren işletmelerin finansal performansının yükseldiği görülmektedir.

Keywords:

The impact of asset consumption on the financial performance of: an application towards the retail sector that transacts in BIST
2020
Journal:  
Ekonomi, Politika & Finans Araştırmaları Dergisi
Author:  
DOI:  
10.30784/epfad.689429
Abstract:

The aim of this study is to identify the impact of transactions that cause asset consumption in on financial performance. To the set goal, the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges in the stock exchanges. In the study, WSA and panel regression analysis methods were used. The financial performance index is created using the WSA method. According to the index results, the financial performance is high while the carrefoursa enterprises, the low enterprises are identified as Teknosa and Milpa. The panel regression analysis found that asset consumption affects the financial performance; however, this result shows a difference according to asset consumption pen. However, tax expenditure and profit share distribution pen has been determined to have a positive impact on financial performance. Other asset-consuming pen has not had a significant impact on the financial performance of the retail sector. As a result, according to the findings obtained from the work; as the asset consumption in the retail sector increases, the financial performance of the enterprises operating in this sector increases.

Keywords:

The Effect Of Asset Consumption On Financial Performance Of Businesses: An Application For Retail Sector Traded In Borsa Istanbul
2020
Journal:  
Ekonomi, Politika & Finans Araştırmaları Dergisi
Author:  
DOI:  
10.30784/epfad.689429
Abstract:

The aim of this study is to determine the effect on financial performance of transactions that cause asset consumption in businesses. In order to realize the determined aim, 5-year data covering the years 2014-2018 of 9 businesses whose stocks are traded in the stock exchange Istanbul and operating in the retail trade sector were discussed. In the study, WSA and panel regression analysis methods were used. Financial performance index was created with the WSA method. According to the index results, while the business with the highest financial performance is Carrefoursa, the lowest ones are Teknosa and Milpa. As a result of panel regression analysis, asset consumption affects financial performance but it has been revealed that this result differs according to the asset consumption items. However, it was determined that tax expense and dividend distribution items had a positive effect on financial performance. Other items consuming assets did not have a significant effect on financial performance for the retail trade sector. As a result, according to the findings obtained from the study; it is observed that as the consumption of assets in the retail trade sector increases, the financial performance of the businesses operating in this sector increases.

Keywords:

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Ekonomi, Politika & Finans Araştırmaları Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 315
Cite : 986
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Ekonomi, Politika & Finans Araştırmaları Dergisi