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- Title
UFRS'NİN ÇALIŞMA SERMAYESİ YÖNETİMİ ÜZERİNDEKİ ETKİSİ: BIST 100'DE BİR ARAŞTIRMA.
- Authors
GÜNEYSU, Yusuf; ATASEL, Oğuz Yusuf
- Abstract
The purpose of this study is to investigate whether there is a difference between the indicators of working capital management of companies listed in Borsa Istanbul (BIST) in the period of 2000-2017 according to the financial statements prepared before and after International Financial Reporting Standards (IFRS). In this context, two different comparisons were made by using Wilcoxon Signed Rank test. At the end of the study, it was determined according to both comparisons that although there is a significant difference between working capital management determinants in terms of Accounts Payable Period, there are no significant difference in terms of other variables (Accounts Receivable Period, Inventory Holding Period, Cash Conversion Period, Working Capital Level, and Return on Working Capital).
- Publication
World of Accounting Science, 2019, Vol 21, Issue 2, p454
- ISSN
1302-258X
- Publication type
Article
- DOI
10.31460/mbdd.464267