International Journal of Finance Banking Studies最新文献

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Türkiye’de Yerleşik Bireylerin Sağlık Okuryazarlık Düzeylerinin Genel Sağlık Harcamaları Üzerindeki Etkisi 土耳其对当地人民的整体医疗支出产生了影响
International Journal of Finance Banking Studies Pub Date : 2017-10-20 DOI: 10.20525/IJFBS.V6I2.745
Nadir Eroğlu, Nihal Oflaz
{"title":"Türkiye’de Yerleşik Bireylerin Sağlık Okuryazarlık Düzeylerinin Genel Sağlık Harcamaları Üzerindeki Etkisi","authors":"Nadir Eroğlu, Nihal Oflaz","doi":"10.20525/IJFBS.V6I2.745","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I2.745","url":null,"abstract":"Dunyada sagligin gelistirilmesi ve saglik bilincinin olusturulmasi icin birey temelli uygulamalara odaklanilmis ve bu kapsamda saglik okuryazarligi (SO) kavrami gundeme gelmeye baslamistir. SO, bireylere kendi saglik kararlari ile ilgili dogru tercihlerde bulunma yetisinin kazandirilmasi yaninda tibbi bilgileri dogru anlama, yorumlama ve sagligi ile ilgili uygun kararlari verecek davranislar gelistirmesinin saglanmasini ifade etmektedir. Bireylerin demografik ozellikleri, genetik faktorler, beslenme aliskanliklari, hastaliklari yonetme sekli, sosyoekonomik ozellikleri gibi pek cok faktor ile iliskilendirilebilen saglik okuryazarligi duzeyinin yetersizligi elde edilen bulgulara gore saglik hizmetlerine tahsis edilen kaynaklarin asiri ya da gerektigi gibi kullanilmamasina neden olmaktadir.Bu calisma ile yetersiz SO’nin saglik harcamalarina olan etkilerinin analiz edilmesi ve Turkiye (TR)’nin saglik harcamalari icerisinde yetersiz SO’dan kaynaklanan mali yukun tespit edilmesi amaclanmaktadir. Bu amacla Vernon ve Digerlerinin (2007), Friedland (2002)’nin varsayimlarini kullanarak gelistirdigi maliyet tahmin modeli ile Saglik ve Sosyal Hizmet Calisanlari Sendikasi tarafindan 2014 yilinda yayinlanan “Turkiye Saglik Okuryazarligi Arastirmasi”nin verileri kullanilarak TR icin yetersiz SO’nin tahmini maliyetleri hesaplanmistir.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"6 1","pages":"44-59"},"PeriodicalIF":0.0,"publicationDate":"2017-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47597259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Financial Development, Economic Growth and Energy Consumption Nexus in Cote d’Ivoire 科特迪瓦的金融发展、经济增长和能源消费关系
International Journal of Finance Banking Studies Pub Date : 2017-10-17 DOI: 10.20525/IJFBS.V6I3.746
D. Kassi, A. Nasiri, A. J. Edjoukou
{"title":"Financial Development, Economic Growth and Energy Consumption Nexus in Cote d’Ivoire","authors":"D. Kassi, A. Nasiri, A. J. Edjoukou","doi":"10.20525/IJFBS.V6I3.746","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I3.746","url":null,"abstract":"This paper examines the relationship between financial development, economic growth and energy consumption in Cote d’Ivoire over the period 1971-2011. To do so, the study first built a synthetic indicator of financial development through the principal component analysis technique (PCA) and used four energy sources such as electric power consumption, electricity production from renewable sources, electricity production from oil sources and electricity production from hydroelectric sources. Then, employing the autoregressive distributed lag (ARDL) bounds testing approach to cointegration, we find that there is a long run relationship between financial development, economic growth and energy consumption sources. Furthermore, the results of the vector error correction models (VECM) reveal unidirectional causality running from financial development to energy consumption sources, bidirectional causality between economic growth and energy consumption and unidirectional causality from financial development to economic growth in the long run. The mixed results are due to the use of different proxies for energy consumption. Accordingly, this paper recommends that policy makers should solicit the support of financial sector in order to solve energy problems and further the diversification of the energy consumption sources since financial development has a positive effect on energy consumption in long run. Moreover, government should develop public-private partnership (PPP) to stimulate economic growth, improve the access to energy and maintain a sustainable development in Cote d’Ivoire.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"6 1","pages":"1-21"},"PeriodicalIF":0.0,"publicationDate":"2017-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42980708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 13
Banking sector profitability, before, during and after Global Financial Crisis: Evidence from a developing economy 全球金融危机前后银行业盈利能力:来自发展中经济体的证据
International Journal of Finance Banking Studies Pub Date : 2017-10-17 DOI: 10.20525/IJFBS.V6I3.722
Shoaib Nisar, K. Peng, Susheng Wang, Jaleel Ahmed
{"title":"Banking sector profitability, before, during and after Global Financial Crisis: Evidence from a developing economy","authors":"Shoaib Nisar, K. Peng, Susheng Wang, Jaleel Ahmed","doi":"10.20525/IJFBS.V6I3.722","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I3.722","url":null,"abstract":"This study grants empirical support to the fact that profitability of the Pakistani banking sector was reduced during 2008-2009 and among other factors this reduction was attributed to the global financial crisis and resulting increased investments portfolio in total assets. We have used panel data of all Pakistani scheduled banks during 2005-2012. We proved theoretically and empirically that fixed effects model is appropriate for this study. Second stage analysis confirms the above results and shows that the profitability of Pakistani banking sector was higher in pre and post crisis years than, in financial crisis period. Profitability was relatively lower in the after crisis years then in before crisis years because of the residual effects of the global financial crisis. In third stage analysis we found that private and foreign banks were more affected by financial crisis than public sector, specialized and Islamic banks. Our results are robust to alternate measures of profitability. In context of developing countries this study will help bank managers and the regulators to stay better prepared to face any financial crisis in future.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"6 1","pages":"22-38"},"PeriodicalIF":0.0,"publicationDate":"2017-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42029753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Operational Risk, Bank Size and the Financial Performance of Commercial Banks in Kenya 操作风险、银行规模与肯尼亚商业银行财务绩效
International Journal of Finance Banking Studies Pub Date : 2017-10-17 DOI: 10.20525/IJFBS.V6I3.691
J. Muriithi, Kennedy M Waweru
{"title":"Operational Risk, Bank Size and the Financial Performance of Commercial Banks in Kenya","authors":"J. Muriithi, Kennedy M Waweru","doi":"10.20525/IJFBS.V6I3.691","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I3.691","url":null,"abstract":"Operational risk threatens banks financial viability and long-term sustainability. The purpose of this paper is to explore the effect of operational risk on financial performance of commercial banks in Kenya. The qualitative research design and ordered logistic model were employed. The data was analysed with the aid of STATA software. The conclusion of the study was that there exists an inverse relationship between operational risk and financial performance. The study also finds that bank size moderates the effect internal and external fraud on financial performance of commercial banks in Kenya by shrinking it. Bank size moderates the effect execution, delivery and process management on financial performance of commercial banks in Kenya by enhancing it. The guidelines and procedures provided by the Central bank of Kenya on operational risk management should be fully adhered into.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":" ","pages":"39-50"},"PeriodicalIF":0.0,"publicationDate":"2017-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49523404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
The Role of Corporate Governance in Financial Communication 公司治理在财务沟通中的作用
International Journal of Finance Banking Studies Pub Date : 2017-09-17 DOI: 10.20525/IJFBS.V6I5.322
Selda Erdoğan
{"title":"The Role of Corporate Governance in Financial Communication","authors":"Selda Erdoğan","doi":"10.20525/IJFBS.V6I5.322","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I5.322","url":null,"abstract":"Economic performance of countries is closely related to corporate governance systems of companies. For this reason, economic developments are affected by a positive or negative relationship according to the system’s practices. The companies which have weak corporate governance principles can cause narrow operation in capital markets of countries. At the end of this situation, the country’s economy is influenced adversely. If enterprises have a strong governance, the companies will provide more accurate investments with external and internal financial resources. Following this, it helps to achieve more efficient economic operation for both stakeholders and management staff. As a result of that, capital market operations occur in more comprehensive and more powerful manner and the country’s economy is affected positively. In this context, article tells the importance of corporate governance in financial communication while mentioning the kinds of implementing in developing and developed countries and it investigates the increased effect on global competition.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"6 1","pages":"13-27"},"PeriodicalIF":0.0,"publicationDate":"2017-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44530721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Interrelationships and consequential effects among technological innovation, service consistency, customer satisfaction and loyalty in banking 银行业技术创新、服务一致性、客户满意度和忠诚度之间的相互关系及其影响
International Journal of Finance Banking Studies Pub Date : 2017-04-17 DOI: 10.20525/IJFBS.V6I3.716
A. Y. Obeng, M. L. Peter
{"title":"Interrelationships and consequential effects among technological innovation, service consistency, customer satisfaction and loyalty in banking","authors":"A. Y. Obeng, M. L. Peter","doi":"10.20525/IJFBS.V6I3.716","DOIUrl":"https://doi.org/10.20525/IJFBS.V6I3.716","url":null,"abstract":"The key to long-term success in banking is consistent improvement and delivering of quality product and or value-added service that conform to the expectations of customers. IT-innovative products/services and processes (technological innovation) facilitate these key elements of customer satisfaction and critical factors for retaining valued customers. The objective of this paper is to explore the effects of technological innovation on service consistency and the consequential effects on customer satisfaction and loyalty covering seven universal banks in Ghana. The results of the empirically tested model reveal new/improved product/process functionalities, service consistency and innovative product/process satisfaction contribute significantly to customer loyalty ( p < 0.001 ). Service consistency has a marginal higher impact ( β = .373) on customer loyalty than the others. Product/process quality contributes significantly (with β ranging from .345 to .742 and p < 0.001 ) to each of the above three antecedents than all other items.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"6 1","pages":"51-69"},"PeriodicalIF":0.0,"publicationDate":"2017-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47829194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Adli Muhasebecilik Mesleği ve Mesleğin Geleceği 法医计算器的工作与该行业的未来
International Journal of Finance Banking Studies Pub Date : 2017-04-11 DOI: 10.20525/ijfbs.v5i5.661
S. Doğan
{"title":"Adli Muhasebecilik Mesleği ve Mesleğin Geleceği","authors":"S. Doğan","doi":"10.20525/ijfbs.v5i5.661","DOIUrl":"https://doi.org/10.20525/ijfbs.v5i5.661","url":null,"abstract":"Kuresellesme ve teknolojik gelismeler sonucunda isletme faaliyetlerinin cesitlenmesi ve karmasik bir yapiya donusmesi hile ve yolsuzluklarin arastirilmasi ve ortaya cikarilmasinda yargi mensuplari veya suc bilimi arastirmacilarinin yetersiz kalmasina yol acmistir. Ozellikle 21. yuzyilda yasanan sirket ve denetim skandallari, finansal raporlamaya olanin guvenin sarsilmasina, muhasebe ve denetim islevlerinin yeniden gozden gecirilmesine bu da isletmelerde yeni bir uzmanlik alani olan adli muhasebecilik mesleginin ortaya cikmasina neden olmustur. Adli muhasebeciler, hukuki surecle muhasebe sureci arasinda kopru gorevi yuruterek, hata ve hilelerin tespit edilmesi ve sonrasinda davalara destek olma acisindan onemli bir role sahiptirler.Bu calismanin amaci adli muhasebe ve adli muhasebecilik kavramlarini acikladiktan sonra, adli muhasebe mesleginin mevcut durumu ve gelecegine yonelik bilgi vermektir.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"5 1","pages":"16-29"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47602412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Finansal Okuryazarlık Düzeyinin Belirlenmesi: Türk Silahlı Kuvvetleri Emekli Personeli Üzerinde Bir Araştırma 财务阅读水平的界定——土耳其陆军应急人员研究
International Journal of Finance Banking Studies Pub Date : 2017-04-11 DOI: 10.20525/IJFBS.V5I5.635
Yusuf Kaderli̇, U. Gümüş, Emre Danışman
{"title":"Finansal Okuryazarlık Düzeyinin Belirlenmesi: Türk Silahlı Kuvvetleri Emekli Personeli Üzerinde Bir Araştırma","authors":"Yusuf Kaderli̇, U. Gümüş, Emre Danışman","doi":"10.20525/IJFBS.V5I5.635","DOIUrl":"https://doi.org/10.20525/IJFBS.V5I5.635","url":null,"abstract":"Kuresellesme, mal ve hizmetlerin dunya olceginde serbest dolasimidir. Gunumuzde teknolojide yasanan gelismeler kuresellesmenin hizini arttirmistir. Kuresellesmeyle birlikte,  ekonomik gelismelerde yasanan belirsizlik ve karmasiklik, toplumlarin ve bireylerin sosyo- ekonomik yapilarini degistirmistir. Toplumlarin sosyo ekonomik yapilari bireylerin finansal kararlariyla sekillenmektedir. Bireylerin almis oldugu finansal kararlarin dogrulugu, bireylerin finansal okuryazarlik duzeyi ile ilgilidir. Karmasik ve belirsiz kosullar icindeki ekonomide toplumun en kucuk yapisi olan ailelerin aldigi finansal kararlar sadece aileyi degil tum toplumu etkilemektedir. Ailelerin degisimin hizli ve surekli oldugu ekonomik hayatta aldigi yanlis finansal kararlar nedeniyle birlik ve duzeni bozulmaktadir. Bunun icin demografik ozelligi farkli her bireyin sahip oldugu finansal okuryazarlik duzeyini yukseltecek finansal egitim uygulamalarinin onemi yuksektir. Bircok arastirmada, yasli ve egitim duzeyi dusuk bireylerin daha cok finansal risk icinde oldugu vurgulanmaktadir. Bu calismada, Turk Silahli Kuvvetlerinde gorev yapmis emekli askeri personelin finansal okuryazarlik seviyesi incelenmistir. Ulkenin savunma hizmetlerinde calisan Turk Silahli Kuvvetleri personeli, gorev sahasi itibariyle finansal sistemlerde yasanan gelismelere uzak kalabilmektedir. Bu durum, bilgiye dayali finansal kararlar alma becerisinin onemini artirmaktadir. Calisma sonucunda, emekli askeri personelin finansal okuryazarlik seviyesi ve finansal bilgileri tespit edilmistir. Bu tespitler dogrultusunda aktif olarak gorev yapan askeri personelin gelecege donuk finansal farkindaligini arttirmak amaclanmistir.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"5 1","pages":"52-70"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46814243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Türkiye’de Hayat Dışı Sigortacılık Sektöründe Kârlılık, Sermaye Yapısı ve Yoğunlaşma İlişkisine Yönelik Ampirik Bir Uygulama 土耳其人寿外国保险部门负责人的实证应用
International Journal of Finance Banking Studies Pub Date : 2017-04-11 DOI: 10.20525/ijfbs.v5i5.636
V. Akel, Talip Torun, Barış Aksoy
{"title":"Türkiye’de Hayat Dışı Sigortacılık Sektöründe Kârlılık, Sermaye Yapısı ve Yoğunlaşma İlişkisine Yönelik Ampirik Bir Uygulama","authors":"V. Akel, Talip Torun, Barış Aksoy","doi":"10.20525/ijfbs.v5i5.636","DOIUrl":"https://doi.org/10.20525/ijfbs.v5i5.636","url":null,"abstract":"Bu calismanin amaci, Turkiye’de hayat disi sigortacilik sektorunde aktif karliligi ile  firmaya ozgu faktorler arasindaki iliskiyi tespit ederek aktif kârliliginin etkinlikten mi yoksa yogunlasmadan mi kaynaklandigini belirlemektir. Bu amacla, Turk sigorta sektorunde faaliyet gosteren 36 hayat disi sigorta sirketi arasinda 2015 yili verilerine gore pazarin toplam % 83.38’ini olusturan 15 sigorta sirketinin 2010-2015 donemine ait mali verileri ile performans iliskisine yonelik Period SUR panel veri analizi yapilmistir. Analiz sonuclarina gore, aktif buyuklugu, likidite ve pazar payi degiskenleri ile aktif karliligi arasinda pozitif ve istatistiki olarak anlamli bir iliski tespit edilmisken kaldirac, hasar/prim orani ve firma yasi degiskenleri arasinda ise negatif ve istatistiki olarak anlamli bir iliski tespit edilmistir.  Analiz donemi boyunca Herfindahl–Hirschman Endeksi  degerleri 1500’un altinda oldugu icin Turkiye’de hayat disi sigortacilik sektorunun yogun olmayan bir piyasa gorunumunde oldugu tespit edilmistir. Bu nedenle, hayat disi sigortacilik sektorunde aktif kârliligi yogunlasmadan daha ziyade faaliyetlerdeki etkinlikten kaynaklanmaktadir.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"5 1","pages":"1-15"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45596416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Kamu İktisadi Teşebbüslerinin Aktiflerinde Yer Alan Maddi Duran Varlıkların Envanter ve Değerleme Araştırması: Elektrik Üretim Anonim Şirketi Genel Müdürlüğü Hirfanlı Hidroelektrik Santrali İşletmesi Örneği 检察官活动中油田财富的环境与评价研究——以电力生产匿名公司总经理希尔潘水电中心为例
International Journal of Finance Banking Studies Pub Date : 2017-04-11 DOI: 10.20525/IJFBS.V5I5.711
Yesim ALİ̇EFENDİ̇OGLU, Erol Demir, Harun Tanrıvermiş
{"title":"Kamu İktisadi Teşebbüslerinin Aktiflerinde Yer Alan Maddi Duran Varlıkların Envanter ve Değerleme Araştırması: Elektrik Üretim Anonim Şirketi Genel Müdürlüğü Hirfanlı Hidroelektrik Santrali İşletmesi Örneği","authors":"Yesim ALİ̇EFENDİ̇OGLU, Erol Demir, Harun Tanrıvermiş","doi":"10.20525/IJFBS.V5I5.711","DOIUrl":"https://doi.org/10.20525/IJFBS.V5I5.711","url":null,"abstract":"Bu arastirmada, kamu iktisadi tesekkulu olarak faaliyet gosteren Elektrik Uretim Anonim Şirketi (EUAŞ) Genel Mudurlugu Hirfanli Hidroelektrik Santrali (HES) Isletmesi’nin aktifinde kayitli maddi duran varliklarinin gercege uygun degerleri ile envanter kayitlarinda yer alan tarihi (net) degerleri karsilastirilmistir. Arastirmada varlik degerleme calismasinda; bilimsel esaslar, uluslararasi standartlar ve mevzuatin amir hukumlerine gore gerceklestirilmis ve isletmenin varliklarin degerlenmesinde piyasa degeri (emsal deger, ikame degeri), maliyet yonetimi ve diger degerleme olcutlerinden faydalanilmistir. Isletmenin mevcut mali kayitlarina gore maddi duran varliklarinin 2016 yilinin fiyatlari uzerinden toplam degerinin (8.872.054,07 TL), soz konusu varliklarin guncel degerinden (54.342.356,11 TL) yaklasik 6 kat daha dusuk oldugu ve dogal olarak isletmenin varlik degerinin oldugundan cok daha dusuk olarak kayitlara yansitildigi dikkati cekmektedir. Arastirma sonuclarina gore isletmenin maddi duran varliklarin envanter ve degerleme calismalarinin, gercek varlik degerlerinin analiz edilmesi ve cikan sonuclarin finansal yonden yorumlamasi bakimindan anlamli oldugu ortaya konulmustur.","PeriodicalId":30595,"journal":{"name":"International Journal of Finance Banking Studies","volume":"5 1","pages":"30-51"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48472286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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