The aim of this study is to examine the financial performance of the 19 companies operating in the manufacturing sector registered in the Borsa Istanbul sustainability index by analysing the annual reports covering the years 2011-2015.
When the corporate governance compliance notes prepared by the rating companies authorized by the Capital Markets Board are taken into account, the highest grade appertains to Aksa Akrilik Kimya Sanayii A.S. The lowest grade belongs to Ihlas Ev Aletleri Imalat Sanayi Ve Ticaret A.S. According to the ratio analysis of IhlasEv Aletleri Imalat Sanayi Ve Ticaret A.S., the values of the companies in terms of financial performance are also evaluated negatively. In addition, Turcas Petrol A.S. The change in the 2015 fiscal loss ratio at 2015 was a significant change due to a 146% increase over 2014. It is understood that Hürriyet Gazetecilik Ve Matbaacılık A.S. has completed its four year operation period apart from 2012 according to financial statements.
İşletmelerin performanslarının bir göstergesi olan finansal tabloların amacı, ekonomik karar veren finansal tablo kullanıcılarının (yöneticiler, yatırımcılar, borç verenler, devlet vs.) yararlanmaları için işletmenin finansal durumu ve performansı hakkında gerçeğe dönük sağlıklı bilgi sağlamaktadır. Dolayısıyla finansal tablo aracılığıyla yapılan mali analizler, işletmelerin içinde bulunduğu sektördeki genel durum dikkate alınarak, finansal tablo kullacılarına yönelik fayda sağlamaktadır. Bu noktada, işletmenin finansal durumuyla ilgili kararlar verilmesinde ve performans ölçütlerinin belirlenmesinde, mali analiz tekniklerinin önemi ortaya çıkmaktadır.
Books written in scientific fields are one of the most important educational materials for both students and educators. Today, the fact that the phenomenon of robotic process and globalization is rapidly developing in the science, technology, production and service sectors, the structure of the scientific fields is also affected synchronously from this development and change. As a result of this study, alternative chapter titles are suggested for new boks which will contribute to the related literature. The main aim of the study is to examine the national and international printed books written in the field of managerial accounting and to evaluate the new management approaches from the past to the present. In this study, there are 12 national books and 7 international academic books published in the field of management accounting. The contents of the related books are presented as a table in the study. As a result of this evaluation, it is tried to determine the differences and similarities of the related books in the literature. In the world of academia, scientific disciplines are separated by sharp boundaries, and at the same time, they are progressing in an interrelated structure. For this reason, it is important to be able to update the works written in the context of digital transformation in cooperation with different disciplines. The results of the study are presented by the researchers with the proposal of the sections which are the current and current section titles for the newly published books which will contribute to the literature. The main conclusion of this study, researchers put forward a suggestion about new topics which are the section of management accounting.
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