THE EFFECTS OF OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF ENTERPRISES IN THE LIGHT OF ACCOUNTING BASED PERFORMANCE INDICATORS: A RESEARCH ON THE FIRMS TRADED ON THE BIST INDUSTRIAL INDEX

Gokhan OZER; Ali Korhan OZEN

doi:https://doi.org/10.17261/Pressacademia.2018.824

Makale detayları

THE EFFECTS OF OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF ENTERPRISES IN THE LIGHT OF ACCOUNTING BASED PERFORMANCE INDICATORS: A RESEARCH ON THE FIRMS TRADED ON THE BIST INDUSTRIAL INDEX

Yazarlar:

Gokhan OZER | Ali Korhan OZEN

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 2, pp.184-203

Belge Tipi:

Makale

Yayın Tarihi:

7/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000738698

Sıklık:

Üç Aylık

eISSN:

2148-6697

DOI:

https://doi.org/10.17261/Pressacademia.2018.824

Özet:

 


Purpose-The purpose of this study is to determine the effects of the ownership structure in the enterprises traded on BIST on their financial performance in the light of accounting based performance indicators.

Methodology-It has been benefited from the data of 112 enterprises. Models created to examine the effects of the ownership structure on the financial performance of the enterprise were subjected to panel data analysis by Eviews 8 programme.

Findings-It was determined that the free float rate and the corporate investor ratio have a statistically negative significant effect on the return on assets, the foreign share has a positive significant effect, the corporate investor share has a negatively significant effect and the firm size has a statistically positive effect on the return on equity.

Conclusion- It is found that the ownership structure of firms has statistically significant effect on ROA and ROE which are dimensions of financial performance.

.

Makale detayları

THE EFFECTS OF OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF ENTERPRISES IN THE LIGHT OF ACCOUNTING BASED PERFORMANCE INDICATORS: A RESEARCH ON THE FIRMS TRADED ON THE BIST INDUSTRIAL INDEX

Yazarlar: Gokhan OZER | Ali Korhan OZEN

Yayıncı: PressAcademia

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Journal of Economics Finance and Accounting 2018 Vol.5 Issue 2, pp.184-203

Belge Tipi: Makale

Yayın Tarihi: 7/2018

Belge Dili: İngilizce

Document ID (Org No.): 2000738698

Sıklık: Üç Aylık

eISSN: 2148-6697

DOI: https://doi.org/10.17261/Pressacademia.2018.824

Sayı

Yazarlar:

Gokhan OZER | Ali Korhan OZEN

Yayıncı:

PressAcademia

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Journal of Economics Finance and Accounting 2018 Vol.5 Issue 2, pp.184-203

Belge Tipi:

Makale

Yayın Tarihi:

7/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000738698

Sıklık:

Üç Aylık

eISSN:

2148-6697

DOI:

https://doi.org/10.17261/Pressacademia.2018.824