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Journals / Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2017 / Cilt: 39 - Sayı: 2

EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL

Atilla Büyükçoban
Gülümser Ünkaya
Tuğba Altıntaş
Pages
475–488
Publication Date
2017-12-24
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee.
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Key Findings & Data:By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee.
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Conclusion & Impact:As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Internal control committee · business performance · small and micro enterprises

Özet

This study examines how business performance affects small and micro enterprises’ decision on establishing an internal control committee. By observing a sample of 186 small and micro firms in Turkey, we test the claim that small and micro enterprises’ financial problems obstruct establishing an internal control committee. We measure business performance by financial and non-financial indicators obtained from sample firms’ accounting reports and information system. Then, the effect of business performance on establishing an internal control committee is studied by a binary logistic regression analysis. As a result of the analysis it is explored that there was a statistically significant positive effect of business performance on “establishing an internal control committee” decision and the claim that financial problems obstruct establishing an internal control committee is verified.

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Cite This Article

Büyükçoban, A., Ünkaya, G., Altıntaş, T. (2017). EXPLORING THE EFFECT OF BUSINESS PERFORMANCE ON SMALL AND MICRO ENTERPRISES TO ESTABLISH AN INTERNAL CONTROL COMMITTEE: A BINARY LOGISTIC REGRESSION MODEL. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 39 - Sayı: 2, 475–488. https://ajindex.com/articles/6373

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