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ALTERNATİF FONLAMA YÖNTEMİ OLARAK LEASING SEKTÖRÜ: TÜRKİYE FİNANSAL KİRALAMA PİYASASI ÖRNEĞİ

Year 2022, Volume: 5 Issue: 2, 159 - 171, 31.12.2022

Fatih Kayhan

https://doi.org/10.52736/ubeyad.1213872
Cited By: 1

Abstract

Bu makale, Türkiye'deki finansal kiralama piyasasına atıfta bulunarak, finansal kiralama sektörünün genel bir değerlendirmesini sunmayı amaçlamaktadır. Firmalara kredi veren finans kurumlarının başında bankalar olmakla birlikte, firmaların finansman ihtiyaçlarını karşılamak için fon sağlayan finansal kuruluşların da olduğu bilinen bir gerçektir. Bunlardan biri de leasing şirketleridir. Şirketlerin yatırım projeleri için uzun vadeli finansman sağlayarak işlerini yürütmelerini sağlar.

Keywords

Finansal Hizmetler Leasing Türkiye Finansal Kiralama Sektörü

References

  • Altintas, Taylan & Sari, Emre. (2016). The effect of the IFRS 16: constructive capitalization of operating leases in the Turkish retailing sector. Pressacademia. 5. 138-138. 10.17261/Pressacademia.2016116657.
  • Andriakopoulos, K., Ladas, A. and Andriakopoulos, P. (2020). Bank Efficiency and Leasing in U.S.A. Banking System. Munich Personal RePEc Archive Paper No. 112645
  • Association of Financial Institutions in Turkey, 2021 Annual Report.
  • Cengiz, S. (2017). Finansal Kiralama İşlemlerinin Mevzuat Boyutu ve Muhasebe Uygulamaları: TMS 17 ve VUK Kapsamında İncelenmesi. Global Journal of Economics and Business Studies, 6 (11), 43-56. Retrieved from https://dergipark.org.tr/tr/pub/gumusgjebs/issue/30432/298445
  • Çağlar, R. U. & Kılıç, O. & Başer, U. (2016). Leasing in Turkish Agricultural Sector. Journal of Life Economics , 3 (2) , 31-40 . DOI: 10.15637/jlecon.122
  • Degl’Innocenti, M., Girardone, C. and Torluccio, G. (2014). Diversification, multimarket contacts and profits in the leasing industry. Journal of International Financial Markets, Institutions and Money, 31(C), 231-252.
  • Haiss, P. and Kichler, E. (2009). Leasing, credit an economic growth. Evidence for Central and South Eastern Europe. EI Working Papers / Europainstitut, 80. Europainstitut, WU Vienna University of Economics and Business, Vienna.
  • Gürol, B. (2018). Faktoring, Finansal Kiralama Ve Leasing Sektörlerinin Performanslarının Topsis Yöntemi İle Ölçülmesi: Türkiye Karşılaştırması. Başkent Üniversitesi Ticari Bilimler Fakültesi Dergisi, 2 (2), 61-73. Retrieved from https://dergipark.org.tr/tr/pub/jcsci/issue/40073/435569
  • Kamasak, R. and Cansever, C. (2019). The Predictors of Sustained Competitive Advantage: A Study of the Turkish Leasing Industry. International Journal of Business Tourism and Applied Sciences, 7(1), 39-43.
  • Mazure, G. (2009). Leasing Development and Dynamics in the World and Europe. Economic Science for Rural Development, 18, 44-51.
  • Özçelik, H. & Küçükçakal, Z. (2019). BIST’de İşlem Gören Finansal Kiralama ve Faktoring Şirketlerinin Finansal Performanslarının TOPSIS Yöntemi İle Analizi . Muhasebe ve Finansman Dergisi, (81) , 249-270 . DOI: 10.25095/mufad.510675
  • Pamukçu, F. & Çakmak, M. (2017). Uluslararası Ticarette Finansal Kiralama İşlemleri ve Muhasebeleştirilmesi. Öneri Dergisi, 12(48), 245-267. DOI: 10.14783/maruoneri.vi.331674
  • Sabuncu, B. (2017). Finansal Kiralama Şirketlerinde Riskten Korunma Muhasebesi. Muhasebe ve Finansman Dergisi, 73, 93-112.
  • Şit, M. & Şit, A. (2013). Türkiye’de Finansal Hizmetler Sektörünün Gelişimi: Finansal Kiralama Sektörü Örneği. Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2 (5), 35-47.
  • Şişman, D. & Şişman, M. (2017). Leasing and Importance to Economy: Some Risks, Advantages. Journal of Management and Economics Research, 15 (Special Issue 1), 144-154 . DOI: 10.11611/yead.373453
  • Wendel, C. B. (2015). The Impact of Alternative Finance on the Equipment Finance and Leasing Industry. Journal of Equipment Lease Financing, 33 (2).
  • Yozgat, M.Ç. and Kibritçi Artar, O. (2019). Financial Leasing in Manufacturing and Production Factor: The Case of Turkey. Journal of International Trade, Logistics and Law, 5(1) 44-51.
  • Yılmaz, T. & Atalay, Ö. & Aksoy, E. & Aslantaş, F.. (2020). Türkiye'de Finansal Kiralama (Leasing) Sektörünün Gelişimi. 1. Uluslararası Kafkasya-Orta Asya Dış Ticaret ve Lojistik Kongresi.
  • Internet Resources (Official Websites)
  • https://www.fkb.org.tr/sektorler/
  • https://www.thebusinessresearchcompany.com/
  • https://www.bddk.org.tr/

LEASING INDUSTRY AS AN ALTERNATIVE FUNDING METHOD: THE EVIDENCE FROM FINANCIAL LEASE MARKET IN TURKIYE

Year 2022, Volume: 5 Issue: 2, 159 - 171, 31.12.2022

Fatih Kayhan

https://doi.org/10.52736/ubeyad.1213872
Cited By: 1

Abstract

This paper aims to provide a general assessment of leasing industry with particular reference to financial lease market in Turkey. It is a very well-known fact that apart from the banks, the leading financial institutions that give loans to firms, there exist some other financial institutions that provide funding for the financial needs of the companies. One of these are known to be leasing companies. They enable companies to conduct their business by providing long-term funding for their investment projects. This paper analyses this industry in general and then furnish recent information in regard to the financial lease market in Turkey.

Keywords

Financial Services Leasing Turkish Financial Lease Market

References

  • Altintas, Taylan & Sari, Emre. (2016). The effect of the IFRS 16: constructive capitalization of operating leases in the Turkish retailing sector. Pressacademia. 5. 138-138. 10.17261/Pressacademia.2016116657.
  • Andriakopoulos, K., Ladas, A. and Andriakopoulos, P. (2020). Bank Efficiency and Leasing in U.S.A. Banking System. Munich Personal RePEc Archive Paper No. 112645
  • Association of Financial Institutions in Turkey, 2021 Annual Report.
  • Cengiz, S. (2017). Finansal Kiralama İşlemlerinin Mevzuat Boyutu ve Muhasebe Uygulamaları: TMS 17 ve VUK Kapsamında İncelenmesi. Global Journal of Economics and Business Studies, 6 (11), 43-56. Retrieved from https://dergipark.org.tr/tr/pub/gumusgjebs/issue/30432/298445
  • Çağlar, R. U. & Kılıç, O. & Başer, U. (2016). Leasing in Turkish Agricultural Sector. Journal of Life Economics , 3 (2) , 31-40 . DOI: 10.15637/jlecon.122
  • Degl’Innocenti, M., Girardone, C. and Torluccio, G. (2014). Diversification, multimarket contacts and profits in the leasing industry. Journal of International Financial Markets, Institutions and Money, 31(C), 231-252.
  • Haiss, P. and Kichler, E. (2009). Leasing, credit an economic growth. Evidence for Central and South Eastern Europe. EI Working Papers / Europainstitut, 80. Europainstitut, WU Vienna University of Economics and Business, Vienna.
  • Gürol, B. (2018). Faktoring, Finansal Kiralama Ve Leasing Sektörlerinin Performanslarının Topsis Yöntemi İle Ölçülmesi: Türkiye Karşılaştırması. Başkent Üniversitesi Ticari Bilimler Fakültesi Dergisi, 2 (2), 61-73. Retrieved from https://dergipark.org.tr/tr/pub/jcsci/issue/40073/435569
  • Kamasak, R. and Cansever, C. (2019). The Predictors of Sustained Competitive Advantage: A Study of the Turkish Leasing Industry. International Journal of Business Tourism and Applied Sciences, 7(1), 39-43.
  • Mazure, G. (2009). Leasing Development and Dynamics in the World and Europe. Economic Science for Rural Development, 18, 44-51.
  • Özçelik, H. & Küçükçakal, Z. (2019). BIST’de İşlem Gören Finansal Kiralama ve Faktoring Şirketlerinin Finansal Performanslarının TOPSIS Yöntemi İle Analizi . Muhasebe ve Finansman Dergisi, (81) , 249-270 . DOI: 10.25095/mufad.510675
  • Pamukçu, F. & Çakmak, M. (2017). Uluslararası Ticarette Finansal Kiralama İşlemleri ve Muhasebeleştirilmesi. Öneri Dergisi, 12(48), 245-267. DOI: 10.14783/maruoneri.vi.331674
  • Sabuncu, B. (2017). Finansal Kiralama Şirketlerinde Riskten Korunma Muhasebesi. Muhasebe ve Finansman Dergisi, 73, 93-112.
  • Şit, M. & Şit, A. (2013). Türkiye’de Finansal Hizmetler Sektörünün Gelişimi: Finansal Kiralama Sektörü Örneği. Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2 (5), 35-47.
  • Şişman, D. & Şişman, M. (2017). Leasing and Importance to Economy: Some Risks, Advantages. Journal of Management and Economics Research, 15 (Special Issue 1), 144-154 . DOI: 10.11611/yead.373453
  • Wendel, C. B. (2015). The Impact of Alternative Finance on the Equipment Finance and Leasing Industry. Journal of Equipment Lease Financing, 33 (2).
  • Yozgat, M.Ç. and Kibritçi Artar, O. (2019). Financial Leasing in Manufacturing and Production Factor: The Case of Turkey. Journal of International Trade, Logistics and Law, 5(1) 44-51.
  • Yılmaz, T. & Atalay, Ö. & Aksoy, E. & Aslantaş, F.. (2020). Türkiye'de Finansal Kiralama (Leasing) Sektörünün Gelişimi. 1. Uluslararası Kafkasya-Orta Asya Dış Ticaret ve Lojistik Kongresi.
  • Internet Resources (Official Websites)
  • https://www.fkb.org.tr/sektorler/
  • https://www.thebusinessresearchcompany.com/
  • https://www.bddk.org.tr/
There are 22 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Articles
Authors

Fatih Kayhan 0000-0001-7844-8663

Early Pub Date November 16, 2022
Publication Date December 31, 2022
Published in Issue Year 2022 Volume: 5 Issue: 2

Cite

APA Kayhan, F. (2022). LEASING INDUSTRY AS AN ALTERNATIVE FUNDING METHOD: THE EVIDENCE FROM FINANCIAL LEASE MARKET IN TURKIYE. Uluslararası Bankacılık Ekonomi Ve Yönetim Araştırmaları Dergisi, 5(2), 159-171. https://doi.org/10.52736/ubeyad.1213872

Cited By

İmalat Sektöründe Leasing Amaçlı Fon Kullanımına İlişkin Bir Araştırma
Süleyman Demirel Üniversitesi Vizyoner Dergisi
https://doi.org/10.21076/vizyoner.1258254
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