Yusuf Ag | The University of Akron (original) (raw)
- Certified in IFRS,
- MS in Accountancy at University of Akron, USA
- Fulbright Scholar
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Stock returns are affected by various accounting information. Based on literature review, we iden... more Stock returns are affected by various accounting information. Based on literature review, we identify three independent variables: P/E ratio (price to earnings ratio), P/B ratio (price to book ratio), and D/E ratio (debt to equity ratio). Focusing on these variables, this research aims to provide significant evidence to assess the impacts of these independent variables on stock returns. We have collected the necessary data of companies listed in the US and Turkey markets, and ended up with 452 observations from Turkey and 588 observations from the United States. We calculate annual stock returns based on the average of the past 12 monthly returns for each company. We use the panel data method to effectively assess the relationship between variables. This study suggests that the explanatory power of independent variables is relatively high and statistically significant in explaning the cross-section of stock returns in the United States; however, it is not in Turkey.
In recent years, the studies related to the healthcare market, place emphasis on the importance o... more In recent years, the studies related to the healthcare market, place emphasis on the importance of healthcare competition in terms of high quality services and decreases in the amount of healthcare expenses. To this end, many economists and policy makers recommend different strategies related to competition among hospitals and health systems in the healthcare market. In this paper, to measure the competition level of healthcare market, we use such factors as; determination of competitors and services delivered by hospitals, determination of market scope and the measurement method of basic competition, demonstrating the role of insurance companies. In this respect, HHI index exhibiting the concentration in local level is used in order to measure competition level among hospitals. Consequently, it is concluded that an oligopoly structure exists in hospital market.
sobiad.org
In this paper, we aimed to determine the production costs of Turkish manufacturing companies and ... more In this paper, we aimed to determine the production costs of Turkish manufacturing companies and their managing these costs in order to contribute literature in which no comprehensive study is done on this subject. In accordance with the aim, we conducted a descriptive survey to 287 private manufacturing companies among 500 large-scale companies listed in Istanbul Chamber of Industry and 90 surveys completed by the companies are evaluated.
Even though current trends suggest that we have entered in a new phase of reporting that places m... more Even though current trends suggest that we have entered in a new phase of reporting that places more emphasis on social responsibility, there are still a considerable number of companies unfamiliar with environmental reporting. That is why; this paper aims to analyze the environmental reporting for companies, especially for large-scale companies, by literature review. This paper reveals the findings of these following issues: the description of environmental reporting and its aim; the ways to report environmental information; the users of environmental reports and their usage purpose; the information required to disclose in environmental reports; and the costs and benefits of environmental reporting.
Stock returns are affected by various accounting information. Based on literature review, we iden... more Stock returns are affected by various accounting information. Based on literature review, we identify three independent variables: P/E ratio (price to earnings ratio), P/B ratio (price to book ratio), and D/E ratio (debt to equity ratio). Focusing on these variables, this research aims to provide significant evidence to assess the impacts of these independent variables on stock returns. We have collected the necessary data of companies listed in the US and Turkey markets, and ended up with 452 observations from Turkey and 588 observations from the United States. We calculate annual stock returns based on the average of the past 12 monthly returns for each company. We use the panel data method to effectively assess the relationship between variables. This study suggests that the explanatory power of independent variables is relatively high and statistically significant in explaning the cross-section of stock returns in the United States; however, it is not in Turkey.
In recent years, the studies related to the healthcare market, place emphasis on the importance o... more In recent years, the studies related to the healthcare market, place emphasis on the importance of healthcare competition in terms of high quality services and decreases in the amount of healthcare expenses. To this end, many economists and policy makers recommend different strategies related to competition among hospitals and health systems in the healthcare market. In this paper, to measure the competition level of healthcare market, we use such factors as; determination of competitors and services delivered by hospitals, determination of market scope and the measurement method of basic competition, demonstrating the role of insurance companies. In this respect, HHI index exhibiting the concentration in local level is used in order to measure competition level among hospitals. Consequently, it is concluded that an oligopoly structure exists in hospital market.
sobiad.org
In this paper, we aimed to determine the production costs of Turkish manufacturing companies and ... more In this paper, we aimed to determine the production costs of Turkish manufacturing companies and their managing these costs in order to contribute literature in which no comprehensive study is done on this subject. In accordance with the aim, we conducted a descriptive survey to 287 private manufacturing companies among 500 large-scale companies listed in Istanbul Chamber of Industry and 90 surveys completed by the companies are evaluated.
Even though current trends suggest that we have entered in a new phase of reporting that places m... more Even though current trends suggest that we have entered in a new phase of reporting that places more emphasis on social responsibility, there are still a considerable number of companies unfamiliar with environmental reporting. That is why; this paper aims to analyze the environmental reporting for companies, especially for large-scale companies, by literature review. This paper reveals the findings of these following issues: the description of environmental reporting and its aim; the ways to report environmental information; the users of environmental reports and their usage purpose; the information required to disclose in environmental reports; and the costs and benefits of environmental reporting.