Statement of changes in shareholders 'equity content analysis and BIST-100 companies a research

Statement of changes in shareholders 'equity is a financial statement that shows the changes in shareholders' equity in a given period. Together with the content analysis of the statement of changes in shareholders' equity, changes in equity components as of the current and previous periods and the factors affecting these changes are explained. In this way, the users interested in the business are provided with useful information to make more accurate decisions. In this context, in this study, the changes in the components of the equity structures of companies and their causes and the factors that affect them are investigated. For this purpose, 2017 data of 37 companies from different sectors traded in Borsa Istanbul 100 (BIST-100) index were used. In the study, as the dependent variable; paid-in capital, net profit for the period, autofinancing ratio, total equity. net sales, number of employees, operating age, debt / equity ratio, asset size, dividend per share and operating profit were used. Factor analysis was performed by using multiple regression analysis method to examine the relationship between variables. As a result of the vertical analysis carried out for 2017, it is concluded that the equity of the enterprises is predominantly autofinancing and the period's net profit, previous year's profits and unrealized income and expenses are predominant among the autofinancing sources. According to the data obtained from the factor analysis, the most important factor affecting the equity structure was observed as the asset size. Keywords: Equity, Shareholders' Equity Change Table, Autofinancing, Borsa İstanbul, Vertical Analysis, Factor Analysis