Hisse Senedi Fiyatları İle Finansal Oranlar Arasındaki İlişkinin Panel Veri Analizi Yöntemiyle İncelenmesi: Türkiye ve Almanya Ulaştırma Sektörü Uygulaması

Economic and commercial developments that occur with globalization continue to be influential both in national and international ways. Along with the accounting crises, companies have to publish their financial reports within the framework of some accepted standards in the world. In the study within the framework of TAS-33 and TAS-34 standards, the investigation of stock earnings in financial reporting and the effects of some financial rates on stocks end of period closures are examined. On the other hand in Turkey and Germany firms in logistics index are examined and country comparison are made. The result of the study shows that net profit margin and active profitability have an effect on the closing of stocks in both countries.