International Journal of Academic Research in Accounting, Finance and Management Sciences

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The Determinants of Earnings in Turkey Evidence from Panel Analysis

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Turkish economic growth that had been going on for more than a decade has created a strong economy that is based on high demand for energy. This paper examines the effects of debt, net assets, net sales and capital on firms’ profitability in Turkey’s energy sector between 2005 and 2015. It is concluded that total debt, capital, net sales has positive effect on earnings. This result illustrate us that companies in energy market use their resources efficiently.