Dışsal performans göstergeleri, kümülatif anormal getiriler ve müşteri memnuniyeti ilişkisi

Muhasebe-Finans alanındaki son araştırmalar, işletme performansının, müşteri memnuniyeti, müşteri sadakati, ürün kalitesi ve pazar payı gibi finansal olmayan ölçümlerle yapılması gerektiğini savunmaktadır. Giderek artan literatür, finansal olmayan performans ölçümlerinin mevcut finansal performans ölçümlerine göre uzun dönemli finansal performansı daha iyi öngördüğünü ileri sürmektedir. Çalışmada, müşteri memnuniyeti ile aktif karlılığı, piyasa değeri, hisse senedi getirileri ve anormal getiriler arasındaki ilişki istatistiksel bağlamda test edilmiştir. Bu amacı gerçekleştirmek üzere, 37 işletmenin 2006-2008 dönemine ait veri seti üzerinde inceleme yapılmıştır.

Relation between external financial performance indicators, total abnormal return and customer satisfaction

Recent research in accounting-finance advocates nonfinancial measures of company performance, such as customer satisfaction, customer loyalty, product quality and market share. A growing literature suggets that nonfinancial performance measures accourding to current financial performance measures are beter predictors of long-term financial performance. In this study, relation between customer satisfaction and return on assets, market value, stock return, abnormal return are statistically tested. To this end, a data set consisting of 37 firm using, relation between customer satisfaction and financial performance over the 2006-2008 periods were investigated.

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