Fazi Kontrol Grafi̇kleri̇ İle Klasi̇k Kontrol Grafi̇kleri̇ni̇n Karşilaştirilmasi Üzeri̇ne Bi̇r Deneme

Abstract

Integrated Reporting (IR) is one of the new reporting phenomena that has gained widespread attention over the last decade because of the growing demand for non-financial forward-looking information. It combines financial and non-financial information such as governance and social information under one report. Even though this implementation framework has been published, there is a need to address its effects on share prices and earnings per share ratio from an analytical perspective. In this paper, we have adopted a panel data analysis to test the effects of mandatory IR implementation on companies listed in the Johannesburg Stock Exchange. The connection was established through a panel data analysis on two separate models composed of financial ratios, between the years of 2007 and 2016 using a dummy variable starting from 2011 to incorporate the commencement of mandatory IR. We conclude that compulsory Integrated Reporting has a statistically meaningful relationship with both the share price and earnings per share ratio of companies.

Using Lean Six Sigma for Sustainability in Inbound Logistics: An Application in The Automotive Industry

“…In order to detect the defects in the current situation, the defect rate and the number of defects were determined by making measurements on 500 pieces of production made in twenty shifts. While p control charts were used to determine the defect rate, np control charts were used to determine the number of defects (Yıldırım et al, 2018). According to the P control chart in Figure 3, the average defect rate was determined as 0.0833.…”

Examining the Competitiveness in European Banking Industry with Fuzzy AHP and Fuzzy TOPSIS Approaches

“…Step 3. Convert the linguistic scales of criteria and dimensions into the fuzzy numbers: Triangular fuzzy numbers are used for fuzzy pair-wise comparison matrices (Yıldırım et al, 2018). Fuzzy matrices are presented in appendix A-L.…”