EN
TR
THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS
Abstract
In 2008/09 global finance crisis, the problems of excessive borrowing and securitization, and risk management failures in the banking sector occurred. It is once more claimed that bubbles in housing prices and problems stemming from housing derivatives led to the crisis. In addition, the valuation of financial derivates and off-balance sheet transactions reveals the relationship between the crisis and accounting. This study has analyzed the role of accounting practices and the effect of finance managers' applications based on finance theory in the emergence of the global financial crisis. The effects of capital structure in finance theory, risk management, financial derivatives and market efficiency on the crisis are treated under separate headings. The study has shown that finance managers inspired by the financial theories have used excessively leveraged transactions and stretched the rules of risk management. As a result, risks in accounting and auditing practices related to financial derivatives have emerged
Keywords
Details
Primary Language
Turkish
Subjects
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Journal Section
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Publication Date
September 1, 2013
Submission Date
September 1, 2013
Acceptance Date
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Published in Issue
Year 2013 Volume: 13 Number: 27
APA
Yıldıran, M., & Uzun, A. (2013). THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS. Akdeniz İİBF Dergisi, 13(27), 63-76. https://izlik.org/JA29EJ34HW
AMA
1.Yıldıran M, Uzun A. THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS. Akdeniz İİBF Dergisi. 2013;13(27):63-76. https://izlik.org/JA29EJ34HW
Chicago
Yıldıran, Mustafa, and Ahmet Uzun. 2013. “THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS”. Akdeniz İİBF Dergisi 13 (27): 63-76. https://izlik.org/JA29EJ34HW.
EndNote
Yıldıran M, Uzun A (September 1, 2013) THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS. Akdeniz İİBF Dergisi 13 27 63–76.
IEEE
[1]M. Yıldıran and A. Uzun, “THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS”, Akdeniz İİBF Dergisi, vol. 13, no. 27, pp. 63–76, Sept. 2013, [Online]. Available: https://izlik.org/JA29EJ34HW
ISNAD
Yıldıran, Mustafa - Uzun, Ahmet. “THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS”. Akdeniz İİBF Dergisi 13/27 (September 1, 2013): 63-76. https://izlik.org/JA29EJ34HW.
JAMA
1.Yıldıran M, Uzun A. THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS. Akdeniz İİBF Dergisi. 2013;13:63–76.
MLA
Yıldıran, Mustafa, and Ahmet Uzun. “THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS”. Akdeniz İİBF Dergisi, vol. 13, no. 27, Sept. 2013, pp. 63-76, https://izlik.org/JA29EJ34HW.
Vancouver
1.Mustafa Yıldıran, Ahmet Uzun. THEORETICAL FUNDAMENTALS OF 2008 GLOBAL FINANCIAL CRISIS: INFLUENCE OF FINANCE AND ACCOUNTING APPROACHES ON THE CRISIS. Akdeniz İİBF Dergisi [Internet]. 2013 Sep. 1;13(27):63-76. Available from: https://izlik.org/JA29EJ34HW