Feyyaz Yıldız | Afyon Kocatepe University (original) (raw)
Papers by Feyyaz Yıldız
Kaynak Etkinlik Analizi, isletmelerin kaynaklarini ne derece etkin kullandiklarini inceleyen ve i... more Kaynak Etkinlik Analizi, isletmelerin kaynaklarini ne derece etkin kullandiklarini inceleyen ve isletmelerin; yonetsel, teknik ve olcege dayali etkinlik duzeylerini arastiran analiz yontemidir. Bu yontem bir isletmenin yillar itibariyle kaynak etkinliginin arastirilmasina elverisli oldugu gibi, sektordeki isletmelerin yalnizca bir yillik statik veya yillar itibariyle dinamik yapida analizlerine de imkân vermektedir. Malmquist yontemi, yillar itibariyle etkinlik analizleri ile birlikte isletmelerin; yonetsel, teknik ve olcege dayali etkinlik degisimleriyle bunlarin bir bileskesi konumundaki Toplam Faktor Verimliligindeki degisimleri de hesaplayan cok boyutlu bir analiz teknigidir. Calismada, Kirgizistan’da faaliyet gosteren bankalarin Malmquist yontemi kullanilarak kaynak etkinliklerinin ve toplam faktor verimliliklerinin hesaplanmasi ve bu etkinliklerin zaman icerisinde nasil degistiginin belirlenmesi amaclanmaktadir. Malmquist yonteminde kullanilan veri seti kârlilik temelli olup; ...
Total quality management (TQM) has been mentioned to have positive effect on business performance... more Total quality management (TQM) has been mentioned to have positive effect on business performance considerable attention in the literature and researches. The aim of this study is to analyse the performance changes in a shopping center. A research model was ...
Anadolu University Journal of Social Sciences, 2011
Bu çalışma ile muhasebe biliminin çevresi belirlenmeye bu çevre içerisinde muhasebe konumlandırıl... more Bu çalışma ile muhasebe biliminin çevresi belirlenmeye bu çevre içerisinde muhasebe konumlandırılmaya çalışılacaktır. Bu konumlandırma gayreti içinde muhasebe biliminin çevresinde Anglo-Sakson muhasebe anlayışı ile Kıta Avrupa'sı muhasebe anlayışları karşılaştırılarak farkların ortaya konulması amaçlanmıştır. Böylece muhasebe biliminin çevresi özelinde, Anglo-Sakson ve Kıta Avrupa'sı muhasebe anlayışları analiz edilecektir. Yapılan sezgisel analiz sonucunda muhasebe biliminin çevresinde en etkili olan iki çevre unsuru tespit edilmiştir. Bunlar; uluslararası ilişkiler ve finansman kaynaklarıdır.
Ataturk Universitesi Iktisadi Ve Idari Bilimler Dergisi, 2013
It is known that banks play a significant role in terms of the financial intermediation and econo... more It is known that banks play a significant role in terms of the financial intermediation and economic growth. Increasing competition has steered banks into providing service in numerous markets. In this study, we deal with the problem of measuring the efficiency and the total factor productivity of the listed deposit banks between 2007-2011 periods and Malmquist Index Method has been applied for measuring efficiency. Deposit, equity capital and Yrd. Doc. Dr., Usak Universitesi, IIB, Isletme Bolumu Yrd. Doc. Dr., Afyon Kocatepe Universitesi, IIBF, Isletme Bolumu Afyon Kocatepe Universitesi, SBE interest expenses have been used as input variables. As for the net profit and interest income have been used as output variables. As a result of the study; seventh decision unit has become first with the score of 1,000, ninth decision unit has become second with the score of 0,997 and second decision unit has become third with the score of 0,989. On the other hand, it has been observed that the total factor efficiency of ninth, eleventh and third decision units has increased and that the others’ efficiency has decreased. As of periods, Malmquist TFVD Index has showed increase between the years of 2008-2009, but then it has decreased.
European Journal of Business and Management, 2013
The present study investigates the impact of board of directors' size on bank performance on a sa... more The present study investigates the impact of board of directors' size on bank performance on a sample of 12 banks' data that were involved in the Istanbul Stock Exchange (ISE) over the period 2005-2010. We mostly used the methods of regression and correlation in conducting the analyses of the research. The findings of the conducted analyses show negative and statistically significant results between such accounting-based performance indicators as Return on Assets (ROA) along with Return on Equity (ROE) and the banks' board of directors' size. The research also reveals the evidence of negative and statistically non-significant results between Tobin's Q as a market-based performance indicator and boards' size. At the same time the research identifies positive relationship between ROA and ROE with banks' "Free Float Ratio", whereas on the contrary, the relationship between ROA and ROE with "Number of Employees per Branch and Risk" is negative.
Anadolu University Journal of Social …, 2011
In this study, environment of accounting science is tried to be determine and accounting is posit... more In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and ...
In this study, environment of accounting science is tried to be determine and accounting is posit... more In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems are analyzed with specifying environment of accounting science. Two most effective environmental factors are determined as a conclusion
Kaynak Etkinlik Analizi, isletmelerin kaynaklarini ne derece etkin kullandiklarini inceleyen ve i... more Kaynak Etkinlik Analizi, isletmelerin kaynaklarini ne derece etkin kullandiklarini inceleyen ve isletmelerin; yonetsel, teknik ve olcege dayali etkinlik duzeylerini arastiran analiz yontemidir. Bu yontem bir isletmenin yillar itibariyle kaynak etkinliginin arastirilmasina elverisli oldugu gibi, sektordeki isletmelerin yalnizca bir yillik statik veya yillar itibariyle dinamik yapida analizlerine de imkân vermektedir. Malmquist yontemi, yillar itibariyle etkinlik analizleri ile birlikte isletmelerin; yonetsel, teknik ve olcege dayali etkinlik degisimleriyle bunlarin bir bileskesi konumundaki Toplam Faktor Verimliligindeki degisimleri de hesaplayan cok boyutlu bir analiz teknigidir. Calismada, Kirgizistan’da faaliyet gosteren bankalarin Malmquist yontemi kullanilarak kaynak etkinliklerinin ve toplam faktor verimliliklerinin hesaplanmasi ve bu etkinliklerin zaman icerisinde nasil degistiginin belirlenmesi amaclanmaktadir. Malmquist yonteminde kullanilan veri seti kârlilik temelli olup; ...
Total quality management (TQM) has been mentioned to have positive effect on business performance... more Total quality management (TQM) has been mentioned to have positive effect on business performance considerable attention in the literature and researches. The aim of this study is to analyse the performance changes in a shopping center. A research model was ...
Anadolu University Journal of Social Sciences, 2011
Bu çalışma ile muhasebe biliminin çevresi belirlenmeye bu çevre içerisinde muhasebe konumlandırıl... more Bu çalışma ile muhasebe biliminin çevresi belirlenmeye bu çevre içerisinde muhasebe konumlandırılmaya çalışılacaktır. Bu konumlandırma gayreti içinde muhasebe biliminin çevresinde Anglo-Sakson muhasebe anlayışı ile Kıta Avrupa'sı muhasebe anlayışları karşılaştırılarak farkların ortaya konulması amaçlanmıştır. Böylece muhasebe biliminin çevresi özelinde, Anglo-Sakson ve Kıta Avrupa'sı muhasebe anlayışları analiz edilecektir. Yapılan sezgisel analiz sonucunda muhasebe biliminin çevresinde en etkili olan iki çevre unsuru tespit edilmiştir. Bunlar; uluslararası ilişkiler ve finansman kaynaklarıdır.
Ataturk Universitesi Iktisadi Ve Idari Bilimler Dergisi, 2013
It is known that banks play a significant role in terms of the financial intermediation and econo... more It is known that banks play a significant role in terms of the financial intermediation and economic growth. Increasing competition has steered banks into providing service in numerous markets. In this study, we deal with the problem of measuring the efficiency and the total factor productivity of the listed deposit banks between 2007-2011 periods and Malmquist Index Method has been applied for measuring efficiency. Deposit, equity capital and Yrd. Doc. Dr., Usak Universitesi, IIB, Isletme Bolumu Yrd. Doc. Dr., Afyon Kocatepe Universitesi, IIBF, Isletme Bolumu Afyon Kocatepe Universitesi, SBE interest expenses have been used as input variables. As for the net profit and interest income have been used as output variables. As a result of the study; seventh decision unit has become first with the score of 1,000, ninth decision unit has become second with the score of 0,997 and second decision unit has become third with the score of 0,989. On the other hand, it has been observed that the total factor efficiency of ninth, eleventh and third decision units has increased and that the others’ efficiency has decreased. As of periods, Malmquist TFVD Index has showed increase between the years of 2008-2009, but then it has decreased.
European Journal of Business and Management, 2013
The present study investigates the impact of board of directors' size on bank performance on a sa... more The present study investigates the impact of board of directors' size on bank performance on a sample of 12 banks' data that were involved in the Istanbul Stock Exchange (ISE) over the period 2005-2010. We mostly used the methods of regression and correlation in conducting the analyses of the research. The findings of the conducted analyses show negative and statistically significant results between such accounting-based performance indicators as Return on Assets (ROA) along with Return on Equity (ROE) and the banks' board of directors' size. The research also reveals the evidence of negative and statistically non-significant results between Tobin's Q as a market-based performance indicator and boards' size. At the same time the research identifies positive relationship between ROA and ROE with banks' "Free Float Ratio", whereas on the contrary, the relationship between ROA and ROE with "Number of Employees per Branch and Risk" is negative.
Anadolu University Journal of Social …, 2011
In this study, environment of accounting science is tried to be determine and accounting is posit... more In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and ...
In this study, environment of accounting science is tried to be determine and accounting is posit... more In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems are analyzed with specifying environment of accounting science. Two most effective environmental factors are determined as a conclusion