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The Effect Of Liquidity On Liabilities: An Application In Automotive Companies
İtobiad, 2019-09, Vol.8 (3), p.1813-1829
[Peer Reviewed Journal]
ISSN: 2147-1185 ;EISSN: 2147-1185 ;DOI: 10.15869/itobiad.583740
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Title:
The Effect Of Liquidity On Liabilities: An Application In Automotive Companies
Author:
DAYI, Faruk
;
ÇETİNKAYA, Reşit
Subjects:
automotive sector
;
finance
;
financial leverage
;
finans
;
finansal kaldıraç
;
likidite
;
liquidity
;
otomotiv sektörü
;
working capital
;
çalışma sermayesi
Is Part Of:
İtobiad, 2019-09, Vol.8 (3), p.1813-1829
Description:
Liquidity refers to the ability of an enterprise to pay off its short or long term liabilities. The higher the profit of companies, the more the liquid assets. The sales, and consequently the profits of automotive companies operating in Turkey have been increasing in the last few years. Liquidity is expected to increase with the increase of profits. The aim of the study is to investigate the correlation between solvency and liquidity of automotive companies. In the application, the eight-year (2010-2017) financial statement data of 11 automotive companies operating in the Istanbul Stock Exchange (Turkey) were used. A panel data analysis was conducted using financial leverage ratio, cash, receivables, inventories, liabilities and revenue variances obtained from the financial statement data. It was determined that automotive companies had 54 percent of their assets in debts. As a result of the analysis, it was determind that there was a positive correlation between financial leverage ratio and receivables, liabilities and inventories, whereas there was a negative correlation between financial leverage ratio and revenues and liquid assets. Likidite, kısa veya uzun vadeli borçların ödenme gücünü göstermektedir. Firmaların elde ettiği kârın artmasıyla, firmalardaki likit varlıklar artmaktadır. Türkiye’de faaliyet gösteren otomotiv firmalarının son yıllarda satışlarının arttığı görülmüş olup bunun sonucunda da işletmelerin kârları artmıştır. Kârın artması ile birlikte likiditenin artması da beklenmektedir. Çalışmada otomotiv firmalarının borç ödeme güçleriyle likiditeleri arasındaki ilişkinin incelenmesi amaçlanmaktadır. Uygulamada Borsa İstanbul’da faaliyet gösteren 11 otomotiv firmasının 2010-2017 yılları arası mali tablo verileri kullanılmıştır. Mali tablo verilerinden elde edilen; finansal kaldıraç oranı, nakit, alacaklar, stoklar, borçlar, hasılat değişkenleri ile panel veri analizi yapılmıştır. Otomotiv firmalarının %54 oranında borçlandıkları tespit edilmiştir. Analiz sonucunda finansal kaldıraç oranı ile alacaklar, borçlar, stoklar arasında pozitif yönlü; hasılat ve nakit varlıklar ile negatif yönlü ilişkisi olduğu tespit edilmiştir.
Publisher:
Mustafa Süleyman ÖZCAN
Language:
English;German
Identifier:
ISSN: 2147-1185
EISSN: 2147-1185
DOI: 10.15869/itobiad.583740
Source:
ROAD: Directory of Open Access Scholarly Resources
DOAJ Directory of Open Access Journals
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