Araştırma Makalesi
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KURUMSAL YÖNETİM UYGULAMALARININ AR-GE VE İNOVASYON MALİYETLERİ ÜZERİNDEKİ ETKİSİ: BORSA İSTANBUL’ DA BİR ARAŞTIRMA

Yıl 2021, Cilt: 14 Sayı: 3, 967 - 994, 01.11.2021
https://doi.org/10.29067/muvu.929923

Öz

Hazırlanan çalışmanın amacı, kurumsal yönetim uygulamalarının Ar-Ge giderleri ve inovasyon maliyetleri üzerindeki etkisini incelemektir. Bu amaç doğrultusunda, Borsa İstanbul’a (BİST) kayıtlı işletmelerden 2009 – 2017 yıllarına ait Ar-Ge ve inovasyon maliyetleri eksiksiz şekilde elde edilen işletmeler analiz kapsamında incelenmiştir. STATA 15.0 programı kullanılarak gerçekleştirilen panel regresyon analizine göre; yönetim kurulu büyüklüğünün, bağımsız üye sayısının, cinsiyet çeşitliliğinin, yönetim kurulu başkanı görev süresinin, yönetim kurulu toplantı sıklığının ve işletme büyüklüğünün gerçekleşen Ar-Ge giderleri üzerinde istatistiksel açıdan anlamlı ve pozitif etkiye sahip olduğu görülmüştür. Ayrıca yönetim kurulu yabancı üye sayısı, yönetim kurulu sahipliği ve işletme yaşının ise ortaya çıkan Ar-Ge giderleri üzerinde istatistiksel açıdan anlamlı ve negatif etkiye sahip olduğu tespit edilmiştir. Bununla birlikte inovasyon maliyetleri üzerinde etkilerinin incelendiği rol ikiliği ve işletme büyüklüğünün istatistiksel açıdan anlamlı ve pozitif, yönetim kurulu yabancı üye oranı ve işletme yaşının ise inovasyon maliyetleri üzerinde istatistiksel açıdan anlamlı ve negatif etkiye sahip olduğu tespit edilmiştir.

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EFFECT OF CORPORATE GOVERNANCE PRACTICES ON R&D AND INNOVATION COSTS: A CASE STUDY ON BORSA İSTANBUL

Yıl 2021, Cilt: 14 Sayı: 3, 967 - 994, 01.11.2021
https://doi.org/10.29067/muvu.929923

Öz

This study aimed to reveal the impact of corporate governance practices (CGP) on research and development (R&D) expenses and innovation costs. The businesses registered in Borsa Istanbul (BIST), with complete data regarding R&D and innovation costs for 2009–2017, were analyzed. The panel regression analysis performed through the STATA 15.0 program revealed that the board size, number of independent board members, gender diversity in the board of directors, chairman’s tenure, board meeting frequency, and business scale had a statistically significant and positive effect on the realized R&D expenses. Furthermore, it was determined that the number of foreign members of the board of directors, board ownership, and the organizational age had a statistically significant and negative effect on the nominal R&D expenses. However, it was also discovered that the role duality and business scale had a statistically significant and positive impact. In contrast, the foreign member ratio on the board of directors and organizational age had a statistically significant and negative effect on innovation costs.

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Toplam 128 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Sayı
Yazarlar

Hüseyin Ali Kutlu

Bekir Gerekan 0000-0001-6724-4729

Yayımlanma Tarihi 1 Kasım 2021
Gönderilme Tarihi 29 Nisan 2021
Kabul Tarihi 1 Temmuz 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 14 Sayı: 3

Kaynak Göster

APA Kutlu, H. A., & Gerekan, B. (2021). EFFECT OF CORPORATE GOVERNANCE PRACTICES ON R&D AND INNOVATION COSTS: A CASE STUDY ON BORSA İSTANBUL. Journal of Accounting and Taxation Studies, 14(3), 967-994. https://doi.org/10.29067/muvu.929923

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Bu eser Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı ile lisanslanmıştır.

Bu lisans, üçüncü kişilerin ticari olmayan amaçla eserinizden yararlanmasına, farklı bir sürüm oluşturmasına, geliştirmesine ya da eserinizin üzerine inşa ederek kendi eserlerini oluşturmasına izin verir. Ancak üçüncü kişilerin bu eserleri gayri-ticari olmak zorundadır ve üçüncü kişiler Dergimizde yayımlanan makalelerin yazarlarına atıfta bulunmak zorundadır.  

                                                                                                                                                           
Makale göndermek için https://dergipark.org.tr/tr/journal/591/submission/step/manuscript/new