TY  - JOUR
TT  - ANALYSIS OF DISCLOSURES ABOUT RISK MANAGEMENT AND RISK MEASURES WITHIN THE ANNUAL REPORTS OF MANUFACTURING COMPANIES LISTED ON BORSA ISTANBUL 100 INDEX
AU  - Aydın, Osman
AU  - Akdoğan, Nalan
AU  - Yanık, Serap
PY  - 2017
DA  - December
JF  - Muhasebe Bilim Dünyası Dergisi
JO  - MODAV-MBDD
PB  - Muhasebe Öğretim Üyeleri Bilim Ve Dayanışma Vakfı
WT  - DergiPark
SN  - 2564-7164
SP  - 1018
EP  - 1033
VL  - 19
IS  - 4
KW  - Risk Yönetimi
KW  - Risk Tanımlama
KW  - Faaliyet Raporları
N2  - Increasing interaction between businesses and their environment, companies have become more relevant not only economic events that affect them but also social, environmental and all economic events. Within this context, companies that interact more with their environment have encountered more risks that’s why risk management become more significant. In this regard, the aim of the study is to specify the risk definitions of companies as practice, give information about how risk committee works and risk management policy of the manufacturing companies which are traded in Istanbul Stock Exchange BIST 100 Index in the years 2015-2016. In our findings, the risk definitions in the annual reports are examined, there is no explanation for amount effects of operational, strategic and hazard risks' other than financial risks. We analyzed the two most defined risk foreign exchange rate risk and interest rate risk and Turkish companies cope with that risks using derivative instruments.
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UR  - https://dergipark.org.tr/tr/pub/mbdd/article/350110
L1  - https://dergipark.org.tr/tr/download/article-file/391099
ER  -