Kazançların Asimetrik Zamanlılığı Analizi: Borsa İstanbul Örneğİ

Ömer Faruk Büyükkurt

Kazançların Asimetrik Zamanlılığı Analizi: Borsa İstanbul Örneğİ

Öz

Bu çalışma, Borsa İstanbul'da işlem gören firmaların 2012-2019 (dahil) yılları arasında kazanç özelliklerinin asimetrik zamanlılığını incelenmiştir. Çalışma neticelerine göre, negatif ekonomik olaylar, örneklem dönemi içinde, pozitif ekonomik olaylardan daha hızlı bir şekilde kazançlarda yansıtılmaktadır. Bu, BİST firmalarının finansal raporlama özelliklerinde kazançların asimetrik zamanlamasının hâkim bir uygulama olduğunu göstermektedir. Kazançların asimetrik zamanlılığının varlığı finansal raporlama literatüründe kazanç kalite kriterlerinden biri olarak ele alındığı göz önüne alındığında, borsada işlem gören Türk firmalarının kazanç kalitesinin bu kritere göre yüksek olduğu söylenebilir. Ayrıca, bulgular, firma büyüklüğü, finansal kaldıraç ve öz kaynakların piyasa değerinin defter değerine oranı gibi firmaya özgü faktörlerin kontrol edilmesine karşı da güçlüdür.

Anahtar Kelimeler

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

Ömer Faruk Büyükkurt ^*
0000-0002-9299-5169
Türkiye

Yayımlanma Tarihi

13 Ekim 2021

Gönderilme Tarihi

9 Mayıs 2021

Kabul Tarihi

1 Haziran 2021

Yayımlandığı Sayı

Yıl 2021 Cilt: 5 Sayı: 2

IZ

https://izlik.org/JA47GX47MF

Kaynak Göster

RIS / Bibtex

APA

Büyükkurt, Ö. F. (2021). Kazançların Asimetrik Zamanlılığı Analizi: Borsa İstanbul Örneğİ. Enderun, 5(2), 88-102. https://izlik.org/JA47GX47MF