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This research aims to examine the trend in the financial performance of the life insurance sector in Türkiye over the years. The financial performance of life insurance companies for the years 2012-2021 was measured by ratio analysis, TOPSIS method and trend analysis. As a result of this research, it was found that the capital adequacy performance of the life insurance sector is good and tends to fluctuate over the years. Accordingly, it was found that the ability of life insurance companies to pay their medium and long-term liabilities is good. It was found that the asset quality and liquidity ratios of the life insurance sector fluctuate over the years, and its ability to meet short-term liabilities is weak. The operating ratios of the sector show that the current asset performance has decreased. The overall profitability of the sector was positive. It was that the financial performance of the life insurance sector, most successful year in 2018 and most unsuccessful year in 2016. When the most successful companies in the life insurance sector are examined by years, it was reached that Mapfre Genel Yaşam in 2012, Cigna Hayat in 2013, Mapfre Genel Yaşam in 2014, Acıbadem in 2015-2018, Bupa Acıbadem in 2019 and 2021, Bereket Katılım Hayat in the first place in 2021. [ABSTRACT FROM AUTHOR]

Copyright of Selcuk University Social Sciences Institute Journal is the property of Selcuk University Social Sciences Institute Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

While businesses make their financial analysis and planning according to the balance sheet and income statement, businesses that want to make more accurate decisions also benefit from the cash flow statement. In this context, businesses are divided into profiles according to the criteria determined by Gup et al., based on cash flows from operating activities, cash flows from investment activities and cash flows from financial activities, which are the components of the cash flow statement. In this study, cash flow profiles of 47 companies traded in the Borsa Istanbul (BIST) 100 index were determined developed by Gup et al. according to the 2012-2021 cash flow table data. According to their cash flow profiles, 57.87% of the companies are 2nd profile "successful businesses", 23.19% are 4th profile "growing businesses", 8.51% are 3rd profile "declining or restructuring companies". " and 8.30% clustered in the 6th Profile "fast growing young business" profiles. The CRITIC-based MOORA method, one of the multi-criteria decisionmaking methods, was used in the ranking, which was made by taking into account the cash flow profiles of the companies. Which of the criteria determined in the ranking of the companies will be explained better by the CRITIC method, and the ranking of these companies according to the determined criteria was made by the MOORA method. According to the criteria weighting made with the CRITIC method, the most important criteria to be taken as a basis for the ranking of the companies were determined as leverage ratio, group model score, stock return, market value / book value ratio, price earnings ratio, total debt and earnings per share. EGEEN, KUTPO, SASA, HEKTS and OTKAR were identified as the top 5 companies in the ranking based on the MOORA method, taking into account the financial ratios and the group model score. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Abant Social Sciences / Abant Sosyal Bilimler Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this research, it is aimed to examine the role of the BFK model on the asymmetric information level in the markets by examining the requirement level of the Exchange Finance Corporation (BFK), which is planned to play a role in the financing of the domestic stock market investor and the regulation of the intermediary sector, and the asymmetric knowledge level of the domestic investor. In the research, a questionnaire consisting of Asymmetric Information Perception Scale, Exchange Finance Institution Requirement Scale and demographic information form, which was developed with the opinion of the researcher and expert, was applied on 440 stock market investors. According to the results of the research, the Asymmetric Information Perception Scale and the Borsa Financing Institution Requirement Scale have validity and reliability values that can be used in Turkish society. BFK contribution score differs significantly according to investment experience and financing distribution groups. BFK risk score differs significantly according to investment type, risk type, earnings profile, financing distribution and risk perception groups. Asymmetric information perception score differs significantly according to investment type, investment experience, earnings profile and risk perception groups. As a result, domestic investors who invest in the stock market have a high level of asymmetric information perception, which also affects their investments. Thanks to the proposed BFK, significant contributions can be made both in minimizing the perception of asymmetric information in the markets and in the regulation and financing of the markets. [ABSTRACT FROM AUTHOR]

The aim of this study is to research the accounting culture related factors affecting financial reporting quality. Empirical research is conducted on 177 manufacturing firms listed in Borsa İstanbul. Data for the 2013-2017 period is collected from the financial statements, annual activity reports and Public Disclosure Platform. Accounting based approaches are used to measure financial reporting quality and the accounting culture factors are based on empirical measures. The relationship between accounting culture and financial reporting quality is analyzed by survival analysis method. Findings indicate that the accounting culture factors of professionalism, transparency and flexibility enhance financial reporting quality. [ABSTRACT FROM AUTHOR]

Recently, different state economic enterprises (SEEs) have been transferred to the Turkish Wealth Fund (TWF) in Turkey. ÇAYKUR is one of the enterprises that are subject to the transfer process. However, the transfer of SEEs to sovereign wealth funds is controversial. For this reason, considering the purpose of establishing sovereign wealth funds and the nature of the companies in the fund in the international literature, it has been analysed whether SEEs are suitable for the structure of sovereign wealth funds. Afterward, the compatibility of the transfer procedures with the national legislation was also discussed. In addition to these, the focus of the study was the financing problem of ÇAYKUR. Because the bank loan debts, which increase every year, have reached severe levels in recent years. In this respect, the reasons for the financing problem have been tried to be revealed by considering the financial statement data of the enterprise. Thus, attention was drawn to the measures that could be taken for a sustainable business structure. As a result, in the study, data analysis and financial analysis were made together with the legal assessment of the status of ÇAYKUR. [ABSTRACT FROM AUTHOR]

In accordance with the going concern concept of accounting, financial statements should be prepared under the assumption that companies have an unlimited life and will continue their activities in the foreseeable future. In this framework, it is the responsibility of management to ensure continuity of the operations of the business, and to take essential measures in case of circumstances that may endanger their going concern status. The purpose of this study is to determine the financial factors expected to affect the ability of BIST SME Industry Index companies to continue their going concern status within the scope of ISA 570, the Going Concern Standard. In line with this purpose, the financial factors affecting the companies' going concern status are analyzed with panel data regressions, using the data included in the 2015-2019 financial reports of the companies listed in the BIST SME Industry Index. The findings show that there is a positive relation between the "Altman Z-Score", the dependent variable that represents the continuity of operations of the BIST SME Industrial enterprises, and the "return on assets ratio" and the "interest coverage ratio", and a negative relationship between the Z-score and the "financial leverage ratio". [ABSTRACT FROM AUTHOR]

Copyright of Journal of Abant Social Sciences / Abant Sosyal Bilimler Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Management & Economics Research is the property of Journal of Management & Economics Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Financial statements prepared by businesses are submitted not only for business owners and managers’ information but also many interest groups. Financial analysis made for decision-makers to benefit from the information in the financial statements is a determinant of future plans by preparing them to cover the current period and the previous period. In this study, Comparative Analysis- financial analysis techniques, Vertical Analysis with Percent Method, Trend Analysis and Ratio Analysis, were used. In the study, after giving theoretical information about the types of financial analysis, the financial statements analysis of a food business operating in Borsa Istanbul (BİST) was made. This study was carried out with the data provided from the 2015- 2019 balance sheet and income statement of a food business that is dealt in BIST. As a result of the study, it was concluded that although the company had less net working capital in 2019 compared to 2018, it had the power to pay its debts; it made less profit in 2019 compared to 2018, and financial expenses were effective in this case; and the company should pay attention to its cash flows and borrowing level, as the ratio of short-term foreign resources is high and the current ratio is below the desired level. [ABSTRACT FROM AUTHOR]

The tourism sector is a sector that consists of enterprises that serve in more than one sub-sector. In addition to enterprises such as food and beverage enterprises, travel and transportation enterprises, tour organization enterprises, entertainment enterprises operating in this sector, accommodation enterprises also operate. It is possible to state that accommodation enterprises are the enterprises that make the biggest contribution to the tourism sector. Accommodation enterprises are service enterprises that generally offer food and beverage, sports, culture and entertainment services as well as providing accommodation services to their customers. It is very important to analyze and evaluate the financial status and activity results of accommodation services in order to manage the activities in a good way and to ensure the continuity of the enterprises. At this point, analysis with the ratio method can be considered as an important tool in measuring the financial performance of accommodation enterprises. The aim of this study is to analyze the financial performance of accommodation enterprises by the ratio method. For this purpose, sector balance sheets published on the official website of the Central Bank of the Republic of Turkey were obtained and financial performance analysis was carried out using the ratio method and the results were evaluated. [ABSTRACT FROM AUTHOR]

Since there are many factors affecting the financial performance of hospitals which are complex organizations, it is necessary to use multi-criteria decision making methods considering multiple factors in performance evaluation processes. This study aimed to evaluate the financial performance of hospital services sector in the period of 2009-2019 by the CRITIC based TOPSIS method, which is a multi-criteria decision making method and to rank the performance of each year. Using the sector balance sheet and income statements data published by the Central Bank of the Republic of Turkey, the twelve financial ratio enabling the evaluation of the financial performance in terms of liquidity, turnover rate, financial structure and profitability categories, were calculated. Weights of the financial ratio were specified by the CRITIC method and the weights specified were used in the TOPSIS method. The TOPSIS method transformed the general performance of each year into single score and the years were ranked according to their performance scores. Financial analyses were conducted using the Microsoft Excel program. As a result, the study determined that there were rises and declines by years in terms of financial performance scores and while the highest performance happened in 2009, the lowest performance happened in 2011. [ABSTRACT FROM AUTHOR]

Copyright of Itobiad: Journal of the Human & Social Science Researches / İnsan ve Toplum Bilimleri Araştırmaları Dergisi is the property of Itobiad: Journal of the Human & Social Science Researches and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Businesses holding commercial registration, Turkey Financial Reporting Standards (IFRS) and with the conceptual framework of accounting principles which must adapt to review and implement an integral part. In this context commercial registration of businesses, Turkey and the Turkish Commercial Code Financial Reporting Standards must demonstrate a clearly visible manner in accordance with the provisions of Article 88th. The aim of this study is to exploit a business data, Turkey Financial Reporting Tax Law and Standards (TPL) statement of financial position and income statement of the relationship between examined in detail, to identify differences and brought to the business is the identification of positive or negative situations. In the study, it was determined that the valuation methods of assets and resources change the profit / loss status of the enterprises and this leads to different results in the financial analysis part to the information users. On the other hand, considering the tax payment principle in our country, it has been determined that some situations should not be changed in practice. [ABSTRACT FROM AUTHOR]

Agency cost is a behavioral corporate finance problem that has an important place in finance literature. While it is often discussed in the current literature, Turkey oriented relative literature is quite limited. In this study, the agency costs before, during, and in the post-2001 financial crisis era are examined between companies with foreign owners and others by using cross-section regression analyzes and marginal effects based on these analyzes. The obtained findings show that there is a significant difference between the two firm groups in terms of agency costs during the 2001 financial crisis, before and after the crisis. The findings obtained do not show any change in different robustness checks. [ABSTRACT FROM AUTHOR]

The concept of social entrepreneurship, which attracts more and more attention day by day in the light of changing competitive conditions and social Dynamics. Within the scope of this research, scale development study on how competent individuals with social initiative or intention to have one perceive themselves in terms of business mindset was presented. The validity and reliability of the study conducted on a sample of 378 was illustrated and business competencies were evaluated within five factors; Environmental analysis, Strategic analysis, Market analysis, Customer Analysis and Financial Analysis. The Cronbach Alpha internal consistency coefficient for the scale items is.95. After factor analysis, a 25-item, 5-factor scale was obtained. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Classification, a data mining technique, has been applied on the financial parameters used in the Altman Z-Score formulas for a certain number of selected firms in manufacturing industry. The Altman Z-Score is used to estimate a firm's financial difficulties. The Z-Score value shows whether the financial position of the firm is good, moderate or risky. In this study, KNN and Naive Bayes algorithms are used as classification methods. The Z-Score values of all firms are calculated and a certain number of data for all three types are selected and taught to the system as learning data. Algorithms are run on the financial parameters in the Z-Score formulas of companies not taught to the system. Over all data, The KNN and Naive Bayes algorithms achieve 84-88% and 75-86% success, respectively. This study, where data mining techniques are applied on a finance model and successful results are achieved, will contribute to the application of different technologies in many different analysis processes of the financial sector. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Social Sciences Research / Sosyal Bilimler Arastirmalari Dergisi is the property of ODU Journal of Social Sciences Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is to examine the financial performance of the 15 companies whose shares were traded in the BIST (Istanbul Stock Exchange) Information Sector between 2015 and 2018 by using the MULTIMOORA method (Multi-Objective Optimization on the Basis of Ratio Analysis). As a result of the analysis, it has been found that the LINK, KFEIN, LINK and LINK companies had the best financial performance and the KAREL, NETAS, ARENA and KAREL companies had the lowest financial performance by years. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Management Academy is the property of Uluslararasi Yonetim Akademisi Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Because of representing a religious-based banking model in the Turkish banking sector is increasing interest in participation banking. In parallel with this increasing interest, the percentage of participation banks in the sector has increased recently, therefore it has become meaningful to evaluate banks financially. The aim of the study is to examine the participation banking sector. Fort his purpose, the financial performance of 5 participation banks operating in Turkey was analyzed in the 2016-2019 period. Banks' financial ratios were used as performance criteria, and the importance weighting of 10 criteria was made with CRITIC, an objective method. PROMETHEE I-II method was used to rank the banks in terms of criteria. According to the analysis results, it was seen that Ziraat Participation Bank was the high performing bank in these years. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Management & Economics Research is the property of Journal of Management & Economics Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The construction sector, which began with the construction of railways, continued to rise in 1950 and 1960. Nowadays, looking at the labor force statistics between 2005 and 2016, the share of the construction sector was 5.6% in 2005. This ratio has increased over years and reached 7.3% in 2016. Due to the growing number of companies in the growing sector, competition has increased and financial performance evaluation has been an important issue. During the financial performance assessment, the researcher must take into account many criteria. In this case, it can be concluded that financial analysis is a multi-criteria problem. However, when the literature is examined, the lack of studies evaluating the financial performance of construction companies as a multi-criteria problem is noteworthy. Therefore, the purpose of this study is to evaluate the financial performance of construction firms with multiple criteria and to contribute to the literature. For this purpose, multi-criteria decision making methods (Entropy, TOPSIS, VIKOR, Borda) were used in the ratio analysis. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, the stock values of the Turkish Airlines business traded on the BIST are predicted with the Artificial Neural Network (ANN) Models. These models are widely used in today's financial markets. By using daily data belonging to 2015-2018 period, stock values are predicted with various ANN models and the most successful ANN model has been determined by comparing these values with the values realized in the same period. In the analysis, the stock value is used as an output, while BIST 100 and BIST Transportation Indexes, oil and dollar prices are used as inputs. The values of the first 4 days of the week are selected as training data and the values of fridays are selected as the test data. Afterwards, stock estimation values are predicted for the first 10 transaction days of January 2019 by using the most successful model. The findings show that the real stocks values of THY are very close to the estimated stocks values. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Aksaray University Faculty of Economics & Administrative Sciences / Aksaray Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of Aksaray University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this study, comparative analysis of the financial structure and budget sustainability of the metropolitan municipalities was conducted by applying the financial statement ratio analysis techniques that are used effectively in private sector organizations a nd d irect t he d ecisions off inancial information users to the financial statements of the metropolitan municipalities in Turkey. In this study, the balances of the period 2014-2017 of the metropolitan municipalities in Turkey were analyzed. The reason why the analysis was started in 2014 is that the effectiveness of the Law No. 6360 with the Local Administrations elections held in 2014, and the expansion of the jurisdictions of the metropolitan municipalities to the territorial boundaries of the provinces. In the study, four financial periods were selected and together with the ratio analysis, trend analysis was conducted. As a result, within the 30 metropolitan, only Diyarbakır, Aydın, Denizli and Muğla Metropolitan Municipalities were found to be strong, while the financial status and the solvency of other metropolitan municipalities were weak. When evaluated in general terms, it is seen that the financial conditions and budget sustainability of the metropolitan municipalities in our country are weak. In this study, it has been tried to show that financial analysis techniques used effectively by the private sector can also be used in public institutions. It is thought that, if this analyzes will carried out in public institutions, they will contribute to an effective, efficient and economical use of public resources. [ABSTRACT FROM AUTHOR]

In this study, we developed a financial performance evaluation model to rank the corporate firms of 24 sectors in the Turkish economy.The developed model is based on the financial ratiosand Technique for Order Preference by Similiarity to Ideal Solution (TOPSIS)approach. This model of ferscorporate firm's rating scores with respect to its competitors belonging to the same industry. The developed model is coded in Visual Basic and tested with real case studies. Financial performance evaluation rankings obtained from TOPSIS, Vise Kriterijumska Optimizacija I Kompromisno Resenje (VIKOR), Grey Relational Grade (GRA), and Multi-Objective Optimization on thebasis of Ratio Analysis (MOORA) methods were compared by using Spearman's rank correlation test. Based on the test results, it was found that the TOPSIS method is the most appropriate method for the evaluation of financial performance. An application is also provided in the paper for illustrative purposes. [ABSTRACT FROM AUTHOR]

Copyright of Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi is the property of Research Journal of Politics, Economics & Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Administrative Sciences / Yonetim Bilimleri Dergisi is the property of Canakkale Onsekiz Mart Universitesi, Terzioglu Kampusu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sakarya Journal of Economics / Sakarya Iktisat Dergisi is the property of Sakarya Journal of Economics / Sakarya Iktisat Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Abant İzzet Baysal Üniversitesi Journal of Social Sciences / Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Abant Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Travel & Hospitality Management / Seyahat ve Otel İşletmeciliği Dergisi is the property of SIMEDYA and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Ratio analysis is used for evaluating the companies' financial structure and performance in many studies. The so-called analysis is a method that made with the ratios generated by using the balance sheets and income table items in order to measure the liquidity, financial structure, turnover and profitability ratios. The aim of this study is to measure whether the liquidity, financial structure, turnover and profitability ratios cluster or not and to determine in which group the six ratios not enumerated in the so-called groups will range by confirmatory factor analysis. In this context, 27 financial ratios of intermediary firms quoted on the Association of Capital Market Intermediary Institutions of Turkey (TSPAKB) have been used. According to the results of the analysis; it is seen that turnover and profitability ratios generally cluster in the group consonant with the literature. Also, it is seen that the other ratios split up the liquidity, financial structure and profitability ratios disorganizedly. [ABSTRACT FROM AUTHOR]

Copyright of Academic Review of Economics & Administrative Sciences is the property of Academic Review of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Academic Review of Economics & Administrative Sciences is the property of Academic Review of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Electronic Journal of Political Science Studies (EJPSS) is the property of Electronic Journal of Political Science Studies (EJPSS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Uludağ Journal of Economy & Society / Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi is the property of Uludag Journal of Economy & Society and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The information in financial statements should be correct, comprehensible and comparable enough, in terms of financial analysis, to fulfill the needs of financial information users. When different purposes of financial statement users are taken into consideration, Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) applications have important impacts on financial statements of enterprises and the analysis of these statements. In the actual study, the impact of International Financial Reporting Standards (IFRS) on the financial statement analysis of enterprises registered in Istanbul Stock Exchange (IMKB) was examined. The study, the effect of IFRS on the enterprises registered in IMKB was examined thorough a questionnaire. Factor analysis was made on the SPSS 19 statistics program. [ABSTRACT FROM AUTHOR]

Companies acquire economic assets which required for their activities by one of the "purchasing" or "hiring" ways. Generally companies choose leasing way, because they don't want to invest important amount of funds to long term assets or because of the difficulties while finding funds for purchasing. Today, the most widely used type of hiring is financial leasing. Recently many arrangements have made about financial leasing that seen as a kind of funding technique. The purpose of this study is explaining accounting of financial leasing operations for the renter and the lessor by reviewing financial leasing operations within the framework of tax legislation and TAS 17 standards of leases. [ABSTRACT FROM AUTHOR]

The global crisis and its implications, requiring restructuring and radically transformation of the corporate firms still holds good. On the other hand, while many record increases are observed in terms of the firm takeovers even in Turkey, the situation is comprehended to be very different from the apparent, when we approach the topic from the point of view of the "purchased firm". By the end of 2011, the amount of 241 mergers and takeover is worth of approximately 15 billion Turkish Liras. The main theme of our analysis is established on how to secure the value of approximately 15 billion Turkish Liras. The "reestablishment operation" of this security and also the augmentation of value are called "Turnaround Management" in the international jargon. We aim to focus on this topic and analyze the approaches relevant to the protection of this value in our paper. Our analysis consists of three parts: In the first part, we analyze the Turnaround Management and the roles undertaken by the financial management. In the second part we will be elaborating what might be the important early warning signals before the Turnaround Management for us and the Moody's Analytics Models and its instruments in this framework in detail. In the last part, we discuss the preparation of the Turnaround Concept and its implementation. [ABSTRACT FROM AUTHOR]

Financial Statements that are prepared according to Turkish Financial Reporting Standards (TFRS) differentiate from before of TFRS. This differentiation which affects also Financial Analysis, especially sourced from the tax regulations that handle differently on measurements and classifications of the accounts. The subject of this research is how ratio analysis differs before and after TFRS. For a clear understanding of the theoretical framework that is explained in this research, an examplary implementation was written to demonstrate explicitly the trends of financial ratios. [ABSTRACT FROM AUTHOR]

Financial statements are used by investors and others as the main information source to make rational decisions. Earnings amount, which shows the economic and financial performance of a company, is an important source of information for decision- making. However corporate managers can influence the earnings amount either without seeking any particular interest, or according to their own interests. If current period earnings are not reflecting financial status of the company, investors can make bad decisions predicting their future period earnings. The purpose of this study is to determine the relationship between current period earnings and the future stock returns for companies at ISE. Data for the years between 1992-2003 of 1448 companies at the Istanbul Stock Exchange Market (ISE) are used. The logistic regression is employed. The results showed that current period cash flow is more effective than accruals on the future abnormal stock returns. [ABSTRACT FROM AUTHOR]

Financial statements provide financial information about the reporting entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity. How much these financial statements are monitored and understood by the public? This study is done by assuming that the public is not satisfied with monitoring and understanding these financial statements because of the lack of "accounting language". Not only the public, people who have taken accounting courses are also not satisfied with monitoring and understanding these financial statements. This study is conducted to draw attention to this very important problem. [ABSTRACT FROM AUTHOR]