Yıl 2018, Cilt 16, Sayı 2, Sayfalar 99 - 116 2018-06-30

BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100

Emre Selçuk SARI [1] , Emir OTLUOĞLU [2]

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                SPK’nın 2011 yılında yayınladığı tebliğ ile halka açık şirketlerin yönetim kurullarında bağımsız üye bulundurması zorunlu hale gelmiştir. Bu çalışma, yönetim kurullarında bağımsız üye bulunmasının finansal performans üzerindeki etkisini arştırmaktadır. Çalışmanın örneklemini BİST100 Endeksi’nde yer alan şirketler oluşturmaktadır. Çalışmada yönetim kurulu bağımsızlığı ile muhasebe temelli, piyasa temelli ve nakit temelli finansal performans ölçütleri arasındaki ilişki incelenmiştir. Uygulanan regresyon analizinin sonuçlarına göre yönetim kurulu bağımsızlığının, Tobin’in q oranı üzerine olumlu yönde, özsermaye kârlılığı ve nakit akışları üzerinde olumsuz yönde etkisi olduğu gözlemlenmiştir. Bu çalışma yönetim kurullarında bağımsız üye bulunmasının piyasa temelli finansal performans ölçütleri üzerinde bir artış meydana getirdiğini göstermiştir. 

Board Independence, Financial Performance, Corporate Governance, Regression Analysis
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Birincil Dil tr
Konular Sosyal
Dergi Bölümü İktisadi ve idari Bilimler Sayısı
Yazarlar

Yazar: Emre Selçuk SARI

Yazar: Emir OTLUOĞLU

Bibtex @araştırma makalesi { cbayarsos439425, journal = {Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi}, issn = {1304-4796}, eissn = {2146-2844}, address = {Celal Bayar Üniversitesi}, year = {2018}, volume = {16}, pages = {99 - 116}, doi = {}, title = {BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100}, key = {cite}, author = {SARI, Emre Selçuk and OTLUOĞLU, Emir} }
APA SARI, E , OTLUOĞLU, E . (2018). BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 16 (2), 99-116. Retrieved from http://dergipark.gov.tr/cbayarsos/issue/38081/439425
MLA SARI, E , OTLUOĞLU, E . "BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100". Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi 16 (2018): 99-116 <http://dergipark.gov.tr/cbayarsos/issue/38081/439425>
Chicago SARI, E , OTLUOĞLU, E . "BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100". Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi 16 (2018): 99-116
RIS TY - JOUR T1 - BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100 AU - Emre Selçuk SARI , Emir OTLUOĞLU Y1 - 2018 PY - 2018 N1 - DO - T2 - Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi JF - Journal JO - JOR SP - 99 EP - 116 VL - 16 IS - 2 SN - 1304-4796-2146-2844 M3 - UR - Y2 - 2018 ER -
EndNote %0 Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100 %A Emre Selçuk SARI , Emir OTLUOĞLU %T BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100 %D 2018 %J Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi %P 1304-4796-2146-2844 %V 16 %N 2 %R %U
ISNAD SARI, Emre Selçuk , OTLUOĞLU, Emir . "BOARD INDEPENDENCE AND FINANCIAL PERFORMANCE IN TURKEY: AN EVIDENCE ON BIST 100". Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi 16 / 2 (Haziran 2018): 99-116.