İŞLETME SERMAYESİ YÖNETİMİ VE FİNANSAL PERFORMANS: BORSA İSTANBUL KİMYA, PETROL, PLASTİK ENDEKSİ (XKMYA) DELİLLERİ
Etkin ve verimli işletme sermayesi yönetimi dönen varlıkların ve kısa vadeli borçların dönen varlıklara aşırı yatırım yapılmadan planlanması ve kontrol edilmesi anlamına gelmektedir. Finans yazınındaki akademisyenler, yatırımcılar ve işletmelerle ilgili üçüncü gruplar firma değeri ve karlılığı üzerindeki doğrudan etkisi ve firmaların finansal yükümlülüklerini yerine getirmedeki önemi nedeniyle, işletme sermayesi yönetimi konusu üzerinde hassasiyetle durmaktadırlar.
Güçlü bir finansal yönetim sistemi, herhangi bir işletmenin mevcut finansal kaynaklarını optimum şekilde kullanması ve günlük finansal operasyonlarını ciddi sorunlarla karşılaşmadan yönetmesi için bir gerekliliktir (Nguyen, 2001). Bu çalışmanın temel amacı, Bist Kimya Petrol Plastik Sektörü altında işlem gören şirketlerin işletme sermayesi yönetiminin finansal performansları üzerindeki etkisini değerlendirmektir. Çalışmada Borsa İstanbul Kimya, Petrol, Plastik Endeksinde yer alan (XKMYA) 39 şirketin 2012 3. çeyrek ile 2022 2. çeyrek arasındaki verileri panel veri analizi incelenmiştir.
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