No abstract

Bu çalışmanın amacı, firma yönetim kurulundaki cinsiyet çeşitliliğinin ve kadın üye dağılımının temsil maliyetleri üzerindeki etkisini incelemektir. Bu amaç doğrultusunda çalışmada, Borsa İstanbul’a kayıtlı 202 finansal olmayan firmanın 2012-2020 dönemine ait verileri panel veri analiz yöntemiyle analize tabi tutularak, firmaların yönetim kurulunda kadın üye bulunması ile temsil maliyetleri arasındaki ilişki belirlenmeye çalışılmıştır. Analiz sonuçları, yönetim kurulunda kadın üyelerin varlığının temsil maliyetlerini anlamlı düzeyde azaltarak asil-vekil çatışmasını hafiflettiğini göstermiştir. Ayrıca, kritik kitle teorisi ile tutarlı biçimde, üç veya daha fazla kadın üyeye sahip yönetim kurullarının daha az sayıda kadın üyeye sahip yönetim kurullarına kıyasla temsil maliyetlerinin azaltılmasında daha güçlü bir etkiye sahip oldukları görülmüştür. Çalışmanın sonuçları, kadın yöneticilerin firmada kurumsal yönetişimin yerleşmesinde, temsil sorununun çözümünde, temsil maliyetlerinin azaltılmasında ve hissedarlar ile diğer paydaşların çıkarlarının korunmasında daha etkili olduklarına işaret etmektedir. Dolayısıyla, firmaların yönetim kurullarında kadın üyelerin varlığını artırmaya yönelik düzenlemeler ve çalışmalar yapılması önerilmektedir.

Reported revenues help investors make the right decision by providing a firm's past performance to be evaluated and its future performance to be predicted. That’s why, the issue of when revenue should be recorded is one of the fundamental questions of accounting theory and has an important place in determining financial performance. The purpose of this study is to determine whether changes in deferred revenue are an indicator of the financial performance of companies operating in Borsa Istanbul. Accordingly, the data of 195 non-financial companies traded in Borsa Istanbul for the years from 2012 to 2020 were used and the effect of changes in deferred revenue on future financial performance was estimated by panel regression analysis. Future financial performance is associated with changes in deferred revenue measured by future sales growth, future profit margins and future return on assets. According to the results of the analysis, as it was determined that the changes in deferred revenue increased the future sales growth and the future return on assets, it was concluded that there was no statistically significant effect on the net profit margin. Morever, it was determined that the leverage ratio and cash flow rate variables used as control variables in the study, have significant effect on future financial performance.

The aim of this study, which is employed Theory of Reasoned Action, is to investigate students’ beliefs that influence their attitudes and subjective norms, consequently affect the intention to not choose the accounting profession and determine whether these beliefs differ according to students' demographic variables. This study, utilised a questionnaire with a total of 743 useable responses collected from students studying at Anadolu University, Muğla Sıtkı Koçman University, Van Yüzüncü Yıl University, Hacettepe University and Dicle University. The obtained data were analyzed with the SPSS 26.0 package program. T- test, one way variance analysis and regression analysis were used to analyze the data. As a result of the analyzes, it was observed that the factors for the intention not to choose the accounting profession did not differ according to the gender and age variables, despite that differed significantly depending on the class and university variables. The findings obtained from the regression analysis showed that behavioral beliefs on negative attitudes and normative beliefs on negative subjective norms have a positive and statistically significant effect. In addition, it was concluded that students’ negative attitudes and subjective norms towards the accounting profession significantly affect their intention not to choose the accounting profession.

People or companies canalize their money to consumption or retain it for the future. Their desire to use their savings to obtain extra income gave birth to the concept of investment. They do this in a frame of expectations about the future. Expectations are the foundation of all investment decisions. This chapter focuses on how an investment and portfolio management process should be and explains different portfolio management strategies. It also includes different types of stock investments. The chapter intends to teach how one can choose a stock and manage money effectively. For this aim, the chapter includes value investment style, growth investment sytle, technical investment style, momentum investment style, fundamental investment style, and beyond. It is very important to know which strategy best fits your aims and your characteristics, so you will be able to learn this through this chapter. In addition, it is important to know how these strategies can used together effectively. In this chapter, an investor will find answers to questions about stock investment.