A new technique to investigate the value relevance of accounting information: the entity approach

Basit Öğe Kaydı
dc.contributor.advisorKaraaslan, Mehmet Eminen_US
dc.contributor.advisorÇakıcı, Metinen_US
dc.contributor.advisorDereli, Tokeren_US
dc.contributor.authorBaban, Suavi Reşit Buğraen_US
dc.contributor.otherIşık Üniversitesi, Sosyal Bilimler Enstitüsü, Çağdaş İşletme Yönetimi Doktora Programıen_US
dc.date.accessioned2016-06-09T11:58:18Z
dc.date.available2016-06-09T11:58:18Z
dc.date.issued2008
dc.departmentIşık Üniversitesi, Sosyal Bilimler Enstitüsü, Çağdaş İşletme Yönetimi Doktora Programıen_US
dc.descriptionText in English ; Abstract: Turkish and Englishen_US
dc.descriptionIncludes bibliographical references (leaves 78-81)en_US
dc.descriptionxii, 98 leavesen_US
dc.description.abstractThe value relevance of accounting information has been a subject of intensive academic research in the last two decades. By definition, any type of information is value of an asset. Going forward from that definition, many researches have unde taken studies to investigate the value relevance of accounting information as well as other constructs from financial statements of publicly traded companies. Ohlsson's valuation model, that relates the market value of shareholders' equity of a company to the book value of shareholders' equity and net income of the company , forms a useful framework that helps researches model their hypothesis. The analysis in my doctoral thesis differs from the work of other scholars in that I analyze the relationship between the enterprise value of a company, the after tax operating profit and the modified asset value. Using a similiar one to the classical approach in the literature, I derive the equation relating the aforementioned variables to each other. Thereafter, using data collected from the Istanbul Stock Exchange database for market value of listed companies and their financial statements, I show that my approach yields higher explanatory power.en_US
dc.description.abstractMali tablo verilerinin değer ilişkisi üzerine son yirmi senede birçok akademik çalışma gerçekleştirilmiştir. Tanım olarak, herhangi bir bilgi, yatırımcıların bir varlığın değeri konusundaki düşüncelerini geliştiriyorsa, değer ilişkisi taşır. Bu tanımdan yola çıkarak, halka açık şirketlerinin mali tablo verileri veya bu tabloların içerdiği başka bilgilerin değer ilişkisi taşıyıp taşımadığına dair birçok araştırma gerçekleştirilmiştir. şirket özkaynaklarının piyasa değerini, özkaynakların defter değeri ve net kar ile ilişkilendiren Ohlsson değerleme modeli, bu araştırmalarda hipotezin test edilmesi için oldukça yararlı bir model olarak dikkat çekmektedir. Benim doktora tez çalışmamda kullandığım yöntem, diğer benzer çalışmlardan, şirket değeri ile vergi sonrası faaliyet karı ve farklılaştırılmış aktif büyüklüğü arasındaki ilişkiyi incelemesi yüzünden farklılık taşımaktadır. Klasik yöntemde kullanılan metodolojinin bir benzeri ile, çalışmamda bahsettiğim değişkenler arasındaki ilişkiyi türettiğim çalışmam, İstanbul Menkul Kıymetler Borsası verilerini kullanarak modelimin tecrübe edilmesini içeriyor. Çalışmamda gösterdiğim üzere, kullandığım varlık yönetimi, değer ilişkisi için klasik özkaynak yönteminden daha fazla açıklama gücüne sahip.en_US
dc.description.tableofcontentsBrief History of the Istanbul Stock Exchangeen_US
dc.description.tableofcontentsPrinciples of an Initial Public Offeringen_US
dc.description.tableofcontentsBrief Information about the Investment Environment in Turkeyen_US
dc.description.tableofcontentsFactors contributing to Economic Fragility in Turkey before 2001en_US
dc.description.tableofcontentsDistortion of Financial Information through High Inflationen_US
dc.description.tableofcontentsWhen Banks deviate from their Routine Functionsen_US
dc.description.tableofcontentsAbsence of Fiscal Disciplineen_US
dc.description.tableofcontentsBrief Timeline of Economic Crises in Turkeyen_US
dc.description.tableofcontentsThe post-2001 Perioden_US
dc.description.tableofcontentsForeign Direct Investmenten_US
dc.description.tableofcontentsIntroduction to Value Relevanceen_US
dc.description.tableofcontentsLiterature on Classical Test of Value Relevanceen_US
dc.description.tableofcontentsValue Relevance of Dividendsen_US
dc.description.tableofcontentsChanging Degree of Value Reference due to Accounting Principlesen_US
dc.description.tableofcontentsValue Relevance of Other Information than Earnings and Book Valueen_US
dc.description.tableofcontentsClassical Test of Value Relevance in Different Countriesen_US
dc.description.tableofcontentsValue Relevance of Negative Earningsen_US
dc.description.tableofcontentsDerivation of the Modelsen_US
dc.description.tableofcontentsStatement of the Research Questionsen_US
dc.description.tableofcontentsDerivation of the Classical Equity Approachen_US
dc.description.tableofcontentsFoundation of the Entity Approachen_US
dc.description.tableofcontentsDerivation of the Entity Approachen_US
dc.description.tableofcontentsDistinction between the Size of Companiesen_US
dc.description.tableofcontentsDescriptive Statistics for Market Capitalization, Net Earnings and Book Value across all Firm Sizesen_US
dc.description.tableofcontentsInvestigation of Value Relevance for Net Earnings and Book Value across all Firm Sizesen_US
dc.description.tableofcontentsDescriptive Statistics for Market Capitalization, Net Earnings and Book Value across Large Market Capitalization Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for Net Earnings and Book Value across Large Market Capitalization Firmsen_US
dc.description.tableofcontentsDescriptive Statistics for Market Capitalization, Net Earnings and Book Value across Medium Market Capitalization Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for Net Earnings and Book Value across Medium Market Capitalization Firmsen_US
dc.description.tableofcontentsDescriptive Statistics for Market Capitalization, Net Earnings and Book Value across Small Market Capitalization Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for Net Earnings and Book Value across Small Market Capitalization Firmsen_US
dc.description.tableofcontentsDescriptive Statistics for Enterprise Value, After Tax Operating Profit and Modified Asset Size across all Firm Sizesen_US
dc.description.tableofcontentsInvestigation of Value Relevance for After Tax Operating Profit and Modified Asset Size across all Firm Sizesen_US
dc.description.tableofcontentsDescriptive Statistics for Enterprise Value, After Tax Operating Profit and Modified Asset Size for Large EV Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for After Tax Operating Profit and Modified Asset Size for Large EV Firmsen_US
dc.description.tableofcontentsDescriptive Statistics for Enterprise Value, After Tax Operating Profit and Modified Asset Size for Medium EV Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for After Tax Operating Profit and Modified Asset Size for Medium EV Firmsen_US
dc.description.tableofcontentsDescriptive Statistics for Enterprise Value, After Tax Operating Profit and Modified Asset Size for Small EV Firmsen_US
dc.description.tableofcontentsInvestigation of Value Relevance for After Tax Operating Profit and Modified Asset Size for Small EV Firmsen_US
dc.identifier.citationBaban, S. R. B. (2008). A new technique to investigate the value relevance of accounting information: the entity approach. İstanbul: Işık Üniversitesi Sosyal Bilimler Enstitüsüen_US
dc.identifier.urihttps://hdl.handle.net/11729/982
dc.institutionauthorBaban, Suavi Reşit Buğraen_US
dc.language.isoenen_US
dc.publisherIşık Üniversitesien_US
dc.relation.publicationcategoryTezen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/*
dc.subjectValuationen_US
dc.subjectValuation modelsen_US
dc.subjectValuation theoryen_US
dc.subjectDeğerlemeen_US
dc.subjectDeğerleme modellerien_US
dc.subjectDeğerleme teorisien_US
dc.subject.lccHF5657.4 .B33 2008
dc.subject.lcshManagerial accounting.en_US
dc.subject.lcshManagement.en_US
dc.titleA new technique to investigate the value relevance of accounting information: the entity approachen_US
dc.title.alternativeMali tablo verilerinin ilişkisini incelemek için yeni bir yöntem: varlık yaklaşımıen_US
dc.typeDoctoral Thesisen_US
dspace.entity.typePublication

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