İŞLETME YÖNETİM FAALİYETLERİNE İLİŞKİN GİDERLERİN OLUŞUMU VE PANEL VERİ ANALİZİ YÖNTEMİYLE TAHMİNİ: İMKB 100 ŞİRKETLERİ ÜZERİNE BİR UYGULAMA

In accounting literature, expenses relating to the management functions of firms are named general and administrative expenses. One of the purposes of this study is to examine the composition of general and administrative expenses are generally complex and various. The other purpose of this study is to establish a prediction model using panel data analysis by determining the relationship between variables such as assets, sales, profit and equity. For this reason; sub-components of general and administrative expenses were defined by using financial statements and related disclosures of ISE 100 firms. In the study, we applied panel data analysis to determine relationship between expenses, assets, sales, profit, and equity, then a prediction model of general and administrative expenses is established. As a result of the analysis, it is determined that the general and administrative expenses of the firms becomes 96 sub-components, and also a significant and same direction relationship is found between asset size, sales volume and profit.