Browsing by Author "Sevimli Orgun, Gamze"

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    Article
    The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: a Review on Borsa Istanbul
    (Sosyoekonomi Soc, 2024) Sevimli Orgun, Gamze; Aygun, Mehmet
    The main aim of this study is to examine the relationship between cost stickiness, earnings management and firm characteristics. Data from 196 companies operating in Borsa Istanbul for 20122020 were used to achieve this aim. The ABJ method was frequently used in the literature to measure cost stickiness, and the Modified Jones Model was used as an earnings management indicator. According to the analysis results using the balanced panel data analysis method, no statistically significant relationship between cost stickiness and earnings management could be obtained. On the other hand, it has been determined that there are significant relationships between cost stickiness and firm characteristics, including firm profitability, debt ratio, firm size and firm age.
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    Article
    Busy Boards and Firm Performance: Evidence From Turkey
    (int Journal Contemporary Economics & Administrative Sciences, 2024) Ozturkcu Akcay, Aysel; Sevimli Orgun, Gamze
    The main goal of this research is to examine the correlation between busy boards and firm performance. In this regard, panel data analysis was used to examine the data of 212 non-financial firms that were traded on Borsa Istanbul between 2018 and 2021. Two distinct indicators are used to measure firm performance, the dependent variable of the study: Tobin's Q, which is based on the market, and return on assets (ROA), which is based on accounting. The main independent variable was busy boards, which was indicated by busy boards (BusyComm) and average board membership (AvrgDirectorship). The analysis's findings indicate that, although busy boards and market-based performance (Tobin's Q) are not significantly related, busy boards do positively and significantly affect accounting-based performance (ROA). The conclusions supported the reputation hypothesis that busy managers create value for the firm.