Ayşe Tansel Çetin

Technology investments, performance and the effects of size and region in Turkish hospitals

This study investigates the effects of technology investments on cost and quality performance and whether hospital size and region have a moderating effect on this relationship. The results are based on responses from 798 managers surveyed in 390 hospitals throughout Turkey. The findings reveal that information/office and clinical technologies have a statistically significant effect on a hospitals cost and quality performance. Furthermore, hospital size has a robust and statistically significant positive (negative) effect on the clinical technology–performance (info/office technology–performance) relationship. Finally, although being located in a developed region enhances hospital performance, it does not have a moderating effect on the technology–performance relationship.

Ownership Concentration, IFRS Adoption and Earnings Quality: Evidence from an Emerging Market

We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship between ownership concentration and earnings quality in a setting characterized by low minority ownership rights protection and high ownership concentration in the form of family-owned pyramids, in a code law country with lax rules and weak enforcement. We use a unique data set that is hand collected. We find strong first time evidence for low persistence of earnings and high earnings management and that ownership concentration impedes earnings quality while foreign ownership enhances it. Mandatory IFRS adoption has had a strong positive effect on earnings persistence and a weaker effect on earnings management. However, the impact of IFRS in reducing the negative impact of only family type ownership concentration is noteworthy.

Hastanelerde tesis ve personel yönetiminin maliyet, kalite ve finansal performans üzerindeki etkileri

Bu makalenin amaci, Turkiye’de faaliyet gosteren hastanelerde tesis yonetimi (kapasite artirimi ve hasta kabul yonetimi) ve personel yonetiminin (personel yetersizligi ve fazlaliginin yonetimi) hastanelerin maliyet, kalite ve finansal performansi uzerindeki etkilerini incelemektir. Bu amacla, Turkiye genelindeki 419 hastanenin 860 yoneticisinden anket yoluyla veri toplanmistir. Degiskenler arasindaki iliskinin test edilebilmesi icin, faktor, korelasyon ve regresyon analizleri yapilmistir. Arastirma sonucunda, i) kapasite artiriminin yonetiminin hastanelerin maliyet, kalite ve finansal performansi uzerinde pozitif ve istatistiksel olarak anlamli etkiye sahip oldugu, ii) hasta kabul yonetiminin maliyet ve finansal performans uzerinde pozitif ve istatistiksel olarak anlamli etkiye sahip oldugu, iii) personel fazlaliginin etkin yonetiminin ise maliyet performansi uzerinde pozitif ve istatistiksel olarak anlamli etkiye sahip oldugu ve iv) personel yetersizliginin etkin yonetiminin de sadece kalite performansi uzerinde istatistiksel olarak anlamli etkiye sahip oldugu sonuclarina ulasilmistir.

Pazarlama ve ürün tasarımı performansının finansal performans üzerindeki etkileri: İmalat sektöründe bir uygulama

Gunumuzde isletmeler artan rekabet karsisinda ayakta kalabilmek ve hizli teknolojik degisimleri yakindan takip edebilmek icin kaynaklarini etkin sekilde kullanmak ve performanslarini dogru sekilde olcmek zorundadirlar. Bunu yapabilmek icin isletmelerin performansini etkileyen faktorlerin ne oldugunu bilmeleri ve bu faktorleri etkin sekilde yonetmeleri gerekir. Bu calismanin amaci, imalat sektorunde faaliyet gosteren isletmelerde urun tasarimi ve pazarlama performansinin finansal performans uzerindeki etkisini ve urun tasariminin pazarlama performansi ve finansal performans arasindaki ara degisken etkisini incelemektir. Gebze Ticaret odasina kayitli ve Gebze civarinda konumlanan 200 uretim firmasina uygulanan anketten elde edilen 70 gozleme dayali olarak bir regresyon modeli uygulanmistir. Analiz sonucunda, Urun tasarimi ve pazarlama performansinin unsurlarinin genel olarak finansal performansi artirdigi, tasarimin, pazarlama tekniklerinin gelistirilmesi ve finansal performans arasinda kismi ve pazar gelistirme ve finansal performans arasinda tam ara degisken oldugu sonucuna ulasilmistir.