PİYASA ALGISI MI, FİNANSAL TABLOLAR MI? AÇIĞA SATIŞ KISKACI VE MUHASEBEDE ALGISAL DİNAMİZM

Abstract

Geleneksel muhasebe teorileri, şirket değerlemesini finansal tablolara dayandırırken, açığa satış kıskacı gibi piyasa olayları, yatırımcı davranışları ve piyasa dinamiklerinin yalnızca finansal verilerle açıklanamayacağını ortaya koymaktadır. GameStop örneği yatırımcı algısı, sosyal medya etkileşimi, piyasa spekülasyonu gibi finansal olmayan unsurlarla finansal raporlama arasındaki ilişkiye yeni bir bakış açısı getirmiştir. Çalışmada, Muhasebede Algısal Dinamizm kavramı kapsamında, muhasebenin sadece geçmiş finansal verileri raporlayan bir sistem değil, piyasanın dinamik yapısını da analiz eden bir model haline gelmesi önerilmektedir. Finansal ve finansal olmayan raporlamanın birlikte değerlendirilmesi gerektiği vurgulanarak, muhasebenin günümüz finansal piyasalarındaki belirsizlikleri ve yatırımcı davranışlarını daha iyi açıklayabilmesi için yeni bir kavramsal çerçeve sunulmaktadır.

Keywords

• Açığa Satış Kıskacı
• Muhasebede Algısal Dinamizm
• Yatırımcı Algısı
• Piyasa Davranışları
• GameStop

MARKET PERCEPTION OR FINANCIAL STATEMENTS? THE SHORT SQUEEZE PHENOMENON AND PERCEPTUAL DYNAMISM IN ACCOUNTING

Abstract

Traditional accounting theories evaluate company valuations primarily based on financial statements; however, events like short-selling squeezes demonstrate that investor behavior and market dynamics cannot be explained solely by financial data. The GameStop case introduces a novel perspective on integrating non-financial factors—investor perception, social media engagement, and market speculation—into financial reporting. This study, based on the concept of Perceptual Dynamics in Accounting, argues that accounting should evolve from merely reporting historical data to analyzing the market’s dynamic structure. Integrating financial and non-financial reports provides an effective new conceptual framework to better explain pervasive uncertainties and investor behavior in modern markets.

Keywords

• Short Squeeze
• Perceptual Dynamism in Accounting
• Investor Perception
• Market Behavior
• GameStop

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