{"id":2729,"date":"2014-04-21T21:29:09","date_gmt":"2014-04-21T18:29:09","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2729"},"modified":"2014-04-21T21:29:09","modified_gmt":"2014-04-21T18:29:09","slug":"ufrs-esasli-muhasebe-olculerinin-deger-ilgililiginin-borsa-istanbul-pay-piyasasinda-test-edilmesi","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/ufrs-esasli-muhasebe-olculerinin-deger-ilgililiginin-borsa-istanbul-pay-piyasasinda-test-edilmesi","title":{"rendered":"UFRS Esasl\u0131 Muhasebe \u00d6l\u00e7\u00fclerinin De\u011fer \u0130lgilili\u011finin Borsa \u0130stanbul Pay Piyasas\u0131\u2019nda Test Edilmesi"},"content":{"rendered":"\n\n<\/colgroup>\n\n\n\n\n\n\n\n
\n

Makale Bilgileri<\/b><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Dergi:<\/b><\/span><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi<\/span><\/p>\n

Makalenin Ba\u015fl\u0131\u011f\u0131:<\/b><\/span><\/span> UFRS Esasl\u0131 Muhasebe \u00d6l\u00e7\u00fclerinin De\u011fer \u0130lgilili\u011finin Borsa \u0130stanbul Pay Piyasas\u0131\u2019nda Test Edilmesi<\/span><\/p>\n

Yazar(lar):<\/b><\/span><\/span><\/span> Hikmet Ulusan, H. Ali Ata<\/span><\/span><\/p>\n

Cilt:<\/b><\/span><\/span>5<\/span><\/p>\n

Say\u0131:<\/b><\/span><\/span>2<\/span><\/p>\n

Y\u0131l:<\/b><\/span><\/span>2014<\/span><\/p>\n

Sayfa:<\/b><\/span><\/span> 61-78<\/span><\/p>\n

ISSN:<\/b><\/span><\/span>1309-2448<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00d6zet<\/b><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Bu \u00e7al\u0131\u015fma, 2009-2011 y\u0131llar\u0131nda Borsa \u0130stanbul Pay Piyasas\u0131\u2019na kay\u0131tl\u0131 \u015firketlerin Uluslararas\u0131 Finansal Raporlama Standartlar\u0131\u2019na g\u00f6re sunulan muhasebe \u00f6l\u00e7\u00fclerinin de\u011fer ilgilili\u011fi ve de\u011fer ilgilili\u011finin \u015firkete \u00f6zg\u00fc \u00f6zellikler a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6sterip g\u00f6stermedi\u011fini ara\u015ft\u0131rmaktad\u0131r. \u00c7al\u0131\u015fmada, hisse senedi fiyat\u0131 ile \u00f6zsermaye defter de\u011feri ve k\u00e2r aras\u0131nda do\u011frusal bir ili\u015fki oldu\u011funu varsayan Ohlson\u2019\u0131n (1995) fiyat regresyon modeli esas al\u0131nm\u0131\u015f ve panel veri analiz y\u00f6ntemi kullan\u0131lm\u0131\u015ft\u0131r. Analiz sonucunda, Borsa \u0130stanbul Pay Piyasas\u0131\u2019na kay\u0131tl\u0131 \u015firketlerde Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 esasl\u0131 \u00f6zsermaye defter de\u011feri, net k\u00e2r ve kapsaml\u0131 k\u00e2r\u0131n de\u011fer ilgili oldu\u011fu tespit edilmi\u015ftir. Ayr\u0131ca, sonu\u00e7lar, Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 esasl\u0131 muhasebe \u00f6l\u00e7\u00fclerinin de\u011fer ilgilili\u011finin \u015firket b\u00fcy\u00fckl\u00fc\u011f\u00fc hari\u00e7 \u00e7okuluslu olup olmama, halka a\u00e7\u0131lma d\u00fczeyi ve kapsaml\u0131 k\u00e2r raporlay\u0131p raporlamama gibi \u015firkete \u00f6zg\u00fc \u00f6zellikler a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131k g\u00f6sterdi\u011fini de ortaya koymu\u015ftur.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Anahtar Kelimeler:<\/b><\/span><\/span><\/span> Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 (UFRS), muhasebe \u00f6l\u00e7\u00fcleri, de\u011fer ilgilili\u011fi, \u015firkete \u00f6zg\u00fc \u00f6zellikler, panel veri analizi.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/b><\/span><\/span><\/span> C23, G10, M40<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\r\n \r\n
\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 2983)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131: UFRS Esasl\u0131 Muhasebe \u00d6l\u00e7\u00fclerinin De\u011fer \u0130lgilili\u011finin Borsa \u0130stanbul Pay Piyasas\u0131\u2019nda Test Edilmesi Yazar(lar): Hikmet Ulusan, H. Ali Ata Cilt:5 Say\u0131:2 Y\u0131l:2014 Sayfa: 61-78 ISSN:1309-2448 \u00d6zet Bu \u00e7al\u0131\u015fma, 2009-2011 y\u0131llar\u0131nda Borsa \u0130stanbul Pay Piyasas\u0131\u2019na kay\u0131tl\u0131 \u015firketlerin Uluslararas\u0131 Finansal Raporlama Standartlar\u0131\u2019na g\u00f6re sunulan muhasebe \u00f6l\u00e7\u00fclerinin de\u011fer ilgilili\u011fi ve […]<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-2729","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript"],"a3_pvc":{"activated":true,"total_views":56,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2729","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=2729"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2729\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=2729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=2729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=2729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}