https://www.um.edu.mt/library/oar/handle/123456789/25937 2026-04-20T00:45:38Z 2026-04-20T00:45:38Z Ors, Tugba Takil, Davut Altin, Meltem https://www.um.edu.mt/library/oar/handle/123456789/25947 2019-10-01T08:24:38Z 2015-01-01T00:00:00Z

Title: Evaluating the financial performances of the enterprises operating in Istanbul stock exchange technology index Authors: Ors, Tugba; Takil, Davut; Altin, Meltem Abstract: In this study; the financial performances of the companies listed on Istanbul Stock Exchange Technology Index (XUTEK) are calculated via ratio analysis method by analyzing balance sheets and the components of the income statement tables related to 2011-2012- 2013 years. Firstly, the relevant companies are selected, financial ratios are determined and the related ratios of every single companies are calculated for each of the periods. Subsequently the calculated ratios are compared due to the years. According to analysis results; liquidity ratios of the related eleven companies which are operated in Istanbul Stock Exchange Technology Index are considered as sufficient for Turkish market. However; leverage ratios especially the share of short term liabilities from financial structure rates are too high. Generally, the conversion of stocks takes about 3-4 months while receivables are collected in two months. Besides profitability ratios of companies are not similar in the study.

2015-01-01T00:00:00Z Yaghi, Hatem Kanbur, Yakup https://www.um.edu.mt/library/oar/handle/123456789/25945 2019-10-01T08:25:12Z 2015-01-01T00:00:00Z

Title: Examining firms quoted in Borsa Istanbul IT index via ratio analysis Authors: Yaghi, Hatem; Kanbur, Yakup Abstract: Financial ratio analysis is a vital one since the profitability of an enterprise is directly affected by such decision. The successful selection and use of appropriate financial ratio is one of the key elements of the firm’s financial strategy. The purpose of this study is to perform ratio analysis on the selected 10 companies listed on Borsa Istanbul IT Index (BIST XBLSM) over the four years period from 2010-2013. These financial ratio analyses have huge potentials to help organizations in improving their revenue generation ability as well as minimization of costs. In these analyses 14 ratios have been used and we have an image about the companies’ liquidity, leverage, efficiency and profitability based on the ratios. As a result of the findings acquired, companies should be more concerned about increasing their current assets, it is preferable to control short term debts and head towards long term debts and the inventory turnover in days must be rearranged to meet more efficient and profitable ratios.

2015-01-01T00:00:00Z Atalay, Bedia https://www.um.edu.mt/library/oar/handle/123456789/25940 2018-01-20T02:18:07Z 2015-01-01T00:00:00Z

Title: Time driven activity based costing of the clinical capacity management and man power planning Authors: Atalay, Bedia Abstract: Health enterprises supplying the human health are businesses intensive in terms of labor and technology. The health services requires manpower with different knowledge and skills. The basis of health providing services, is located in the physical and mental capacity of the service staff . In addition, labor costs, has the largest share of total expenses in a service business of health enterprises. Therefore, it is an important resource and cost factor to be well managed and controlled. Current and potential manpower, all resources, capacity and accurate planning of costs and managing - the start of a new search result with the inadequacy of traditional methods Time-Driven Activity-Based Costing (TDABC) was developed as a more reliable method. In this study, the cost of health services provided in a private hospital clinics, used and unused capacity is calculated by TDABC. TDABC providing significant contributions on cost, capacity, human resources planning and management to business management.

2015-01-01T00:00:00Z Kara, Ekrem Ugurlu, Mustafa Korpi, Mehmet https://www.um.edu.mt/library/oar/handle/123456789/25939 2019-10-01T08:25:56Z 2015-01-01T00:00:00Z

Title: Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector Authors: Kara, Ekrem; Ugurlu, Mustafa; Korpi, Mehmet Abstract: Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting.

2015-01-01T00:00:00Z