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Çeþitli Finansal Rasyolarýn Karlýlýk Üzerinde Etkisi: OECD Ülkelerindeki Turizm Þirketleri Üzerine Bir Uygulama

Author

Listed:
  • Saffet Akdað

    (Yozgat Bozok Üniversitesi, Ýktisadi ve Ýdari Bilimler Fakültesi, Bankacýlýk ve Finans Bölümü, Yozgat)

  • Ömer Ýskenderoglu

    (Niðde Ömer Halisdemir Üniversitesi, Ýktisadi ve Ýdari Bilimler fakültesi, Ýþletme Bölümü, Niðde)

Abstract

Bu çalýþmada turizm þirketlerinde çeþitli finansal rasyolar ile karlýlýk arasýndaki bir iliþki olup olmadýðý dinamik panel yöntemi ile tespit edilmesi amaçlanmýþtýr. Çalýþmada 15 farklý ülkeden toplamda 131 turizm þirketinin 2007 ile 2016 tarihleri arasýnda dönem sonu finansal tablolarýndan elde edilen dört farklý oran kullanýlmýþtýr. Bu baðlamda kaldýraç oraný, Aktif devir hýzý ve net iþletme sermayesi (NÝS) devir hýzý oranlarý baðýmsýz deðiþken olarak, özkaynak karlýlýðý ise baðýmlý deðiþken olarak analize dâhil edilmiþtir. Fark GMM Dinamik panel tahmin yöntemi kullanýlarak gerçekleþtirilen analiz sonucunda kaldýraç oranýnýn özkaynak karlýlýðý üzerinde anlamlý ve negatif etkisi olduðu, NÝS devir hýzýnýn ise özkaynak karlýlýðý üzerinde anlamlý ve pozitif etkisinin olduðu tespit edilmiþtir. Aktif devir hýzýnýn ise öz kaynak karlýlýðý üzerinde anlamlý bir etkisinin olmadýðý tespit edilmiþtir.

Suggested Citation

  • Saffet Akdað & Ömer Ýskenderoglu, 2018. "Çeþitli Finansal Rasyolarýn Karlýlýk Üzerinde Etkisi: OECD Ülkelerindeki Turizm Þirketleri Üzerine Bir Uygulama," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 6(4), pages 18-25.
    • Handle: RePEc:eco:journ4:2018-04-3
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    More about this item

    Keywords

    Financial Ratio; Profitability; Tourism Companies; Dynamic Panel;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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