TY  - JOUR
T1  - DİREKT İFLAS MALİYETLERİ VE BU MALİYETLERİ ETKİLEYEN FAKTÖRLER ÜZERİNE LİTERATÜR İNCELEMESİ
AU  - Coşkun, Ender
PY  - 2015
DA  - May
DO  - 10.18092/ijeas.38029
JF  - Uluslararası İktisadi ve İdari İncelemeler Dergisi
JO  - IJEAS
PB  - Kenan ÇELİK
WT  - DergiPark
SN  - 1307-9832
SP  - 0
IS  - 2
LA  - tr
AB  - Finansal sıkıntı ve iflas sürecindeki şirketler, çeşitli direkt ve dolaylı maliyetlere katlanmaktadırlar. Bumaliyetlerin karar almada etkili olacak kadar büyük olup olmadığı finans literatüründe tartışılan konulardanbiridir. Daha çok resmi iflas süreci içerisinde reorganizasyona giden veya tasfiye edilen şirketlerdeortaya çıkan direkt iflas maliyetlerinin büyüklüğü, maliyetleri etkileyen faktörler ve ölçek ekonomisi etkisiçeşitli çalışmalarda incelenmiştir. Çalışmamızda direkt iflas maliyetleri ile ilgili bulgular incelenmekteolup, bu maliyetleri etkileyen faktörlerle ilgili amprik çalışmalardan oluşan yazın taramasından elde edilensonuçlar özetlenmektedir.
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UR  - https://doi.org/10.18092/ijeas.38029
L1  - https://dergipark.org.tr/en/download/article-file/202039
ER  -