GELENEKSEL VE ALTERNATİF PERFORMANS ÖLÇÜTLERİ KULLANIMI İLE İŞLETME ÖZELLİKLERİ İLİŞKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA
RELATION OF USING TRADITIONAL AND ALTERNATIVE PERFORMANCE MEASURES TO FIRM CHARACTERISTICS: AN APPLICATION TO BORSA ISTANBUL

Summary/Abstract: Performance metrics, which are an important tool of performance measurement, have changed over the years. In this study, traditional and alternative performance measures used by businesses are theoretically discussed. Then, a literature review on the subject is included. Finally, the relationship between traditional performance measures and alternative performance measures in the businesses in Borsa Istanbul with various characteristics of the enterprises was examined by the least squares method. As a result of the analysis of the established models; significant differences between the use of traditional performance measures and board size, profitability, firm size and location; There is also a nonsignificant relationship between the free float rate, the number of independent board members and the age of the business. As another result, there is a significant difference between the use of alternative performance measures and firm size; there is a nonsignificant relationship between free float ratio, number of independent board members, location, and the age of the business.

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