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Dergiler / Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi / 2023 / Cilt: 7 Sayı: 2

Firma Büyümesi ve Karlılığın Borç Politikasına Etkisi

The Impact of Firm Growth and Profitability on Debt Policy

Eda Köse(Nevşehir Hacı Bektaş Veli Üniversitesi, İİBF)0000-0002-9537-3672
Sayfa
149–162
Yayın Tarihi
2023-09-29
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Analizden elde edilen bulgulara göre, firma büyümesinin borç politikası üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisi tespit edilmiştir.

📌 3 Maddede Bu Makale

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Amaç & Hipotez:Borç politikası, bir firmanın dikkate alması gereken kararlardan biridir.
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Temel Bulgular & Veri:Yöneticiler, firmanın büyümesini sağlamak için doğru riskleri ve oranları dikkate alarak iyi bir borç politikası belirlemelidir.
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Sonuç & Katkı:Analizden elde edilen bulgulara göre, firma büyümesinin borç politikası üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisi tespit edilmiştir.
🔬Tür:Araştırma Makalesi
📍Kapsam:2012-2021 Verileri
⚙️Değişkenler:Borç Politikası · Firma Büyümesi · Aktif Yapısı

Özet

Borç politikası, bir firmanın dikkate alması gereken kararlardan biridir. Yöneticiler, firmanın büyümesini sağlamak için doğru riskleri ve oranları dikkate alarak iyi bir borç politikası belirlemelidir. Borç politikası belirlenirken dikkate alınması gereken unsurlar bulunmaktadır. Bunlar firmanın aktif yapısı, firma büyüklüğü ve karlılık başlıca unsurlar arasındadır. Bu araştırmanın amacı, firma büyümesinin, aktif yapısının ve karlılığın borç politikasına etkisini saptamaktır. 2012-2021 yılları arasında BİST’te işlem gören 312 firmanın finansal tablo verileri kullanılmıştır. Araştırmada yöntem olarak panel veri analizi kullanılmıştır. Analizden elde edilen bulgulara göre, firma büyümesinin borç politikası üzerinde pozitif ve istatistiksel olarak anlamlı bir etkisi tespit edilmiştir. Bununla beraber, diğer bağımsız değişkenlerin bağımlı değişken üzerinde istatistiksel olarak anlamlı bir etkisi bulunamamıştır.

Abstract

Debt policy is one of the decisions that a firm should consider. Managers should set a sound debt policy, taking the right risks and ratios into consideration to ensure the growth of the firm. There are factors that need to be taken into consideration when determining debt policy. These are the asset structure of the firm, firm size and profitability. The aim of this study is to determine the impact of firm growth, asset structure, and profitability on debt policy. Financial statement data of 312 firms traded on the BIST between 2012 and 2021 were used. Panel data analysis was conducted as the methodology in the study. According to the findings of the analysis, firm growth has a positive and statistically significant impact on debt policy. However, other independent variables have no statistically significant impact on the dependent variable.

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Bu Makaleye Atıf Yap

Köse, E. (2023). Firma Büyümesi ve Karlılığın Borç Politikasına Etkisi. Mehmet Akif Ersoy Üniversitesi Uygulamalı Bilimler Dergisi, Cilt: 7 Sayı: 2, 149–162. https://doi.org/10.31200/makuubd.1300990

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