İŞLETMENİN SÜREKLİLİĞİ VARSAYIMININ DEĞERLENDİRİLMESİ: BORSA İSTANBUL (BİST) SINAÎ ENDEKSİ ÖRNEĞİ

Serkan TERZİ; Metin ATMACA; Begüm ÖKTEM

Makale detayları

İŞLETMENİN SÜREKLİLİĞİ VARSAYIMININ DEĞERLENDİRİLMESİ: BORSA İSTANBUL (BİST) SINAÎ ENDEKSİ ÖRNEĞİ

Yazarlar:

Serkan TERZİ | Metin ATMACA | Begüm ÖKTEM

Yayıncı:

Marmara University

Dergi:

Oneri 2016 Vol.12 Issue 45, pp.515-535

Belge Tipi:

Makale

Yayın Tarihi:

2/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000565367

Sıklık:

İki Yıllık

eISSN:

2147-5377

pISSN:

1300-0845

Özet:

 


The purpose of this paper is to develop a reliable model for the Industrial Index of Borsa Istanbul (BIST) to evaluate of going-concern. Variables consisting of financial statements and activity reports between the years 2009-2014 of firms that are publicly exchanged in BIST Industrial Index were used in the research. Among the variables selected a correlation analysis was conducted to test whether multi- collinearity existed or not. Based on the results of correlation analysis the paper formed four models by using logistic regression method. 

The results of logistic regression analysis put forward a statistically significant relationships among several variables namely; going-concern of the firm and the period between the balance sheet date and the date of audit report, firm’s size of assets, revenue of the firm, the risk of failure with respect to financial factors, financial leverage ratio, ratio of working capital to total assets and ratio of cash from operating activities to total assets. Moreover, 80% success rate for four models that were formed in the paper was obtained. 

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Makale detayları

İŞLETMENİN SÜREKLİLİĞİ VARSAYIMININ DEĞERLENDİRİLMESİ: BORSA İSTANBUL (BİST) SINAÎ ENDEKSİ ÖRNEĞİ

Yazarlar: Serkan TERZİ | Metin ATMACA | Begüm ÖKTEM

Yayıncı: Marmara University

Dergi: Oneri 2016 Vol.12 Issue 45, pp.515-535

Belge Tipi: Makale

Yayın Tarihi: 2/2016

Belge Dili: Türkçe

Document ID (Org No.): 2000565367

Sıklık: İki Yıllık

eISSN: 2147-5377

pISSN: 1300-0845

Sayı

Yazarlar:

Serkan TERZİ | Metin ATMACA | Begüm ÖKTEM

Yayıncı:

Marmara University

Dergi:

Oneri 2016 Vol.12 Issue 45, pp.515-535

Belge Tipi:

Makale

Yayın Tarihi:

2/2016

Belge Dili:

Türkçe

Document ID (Org No.):

2000565367

Sıklık:

İki Yıllık

eISSN:

2147-5377

pISSN:

1300-0845