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Araştırma Makalesi
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KAR PAYI DAĞITIM KARARLARINA YÖNELİK TEORİLER VE TÜRKİYE’DE GEÇERLİLİĞİ ÜZERİNE BİR LİTERATÜR ARAŞTIRMASI

Yıl 2021, Cilt: 8 Sayı: 3, 126 - 144, 31.07.2021

Öz

1970’lerden itibaren araştırmacılar, firmaların neden temettü ödemeleri gerektiği konusu üzerine yoğunlaşmış ve yaptıkları çalışmalarda firmaların temettü ödeme kararlarına dair farklı önerilerde bulunmuşlardır. Bu teorilerin bir kısmında, temettü kararları ve piyasanın buna karşın tepkisi, davranışsal finansa yani yatırımcılar veya yöneticilerin rasyonel davranışlarından sapma durumuna dayandırılırken; diğer kısmı ise firmalardaki davranışsal olmayan kurumsal yönetim üzerine yoğunlaşmıştır. Çalışmada, kar payı teorileri davranışsal ve davranışsal olmayan teoriler bazında ele alınmış ve devamında söz konusu teorilerin Türkiye’deki uygulanış biçimine yönelik literatür değerlendirilmesi yapılmıştır. Türkiye’de kar payı teorileri üzerine yapılan çalışmaların sonuçları yabancı literatürde de olduğu gibi ciddi farklılıklar göstermektedir. Genel olarak elde edilen bulgular, Türkiye’deki firmaların kar payı dağıtım kararlarının sinyalizasyon, ömür döngüsü ve müşteri etkisi teorileri etrafında şekillendiğini göstermektedir. Ancak, yapılan çalışmalarda kar payı dağıtım kararlarına ilişkin net bir kanıya varılamamakla birlikte kar payı bilmecesinin devam ettiği görülmektedir.

Kaynakça

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Toplam 68 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Sara Faedfar

Hüseyin Dagli 0000-0002-2416-9340

Zekiye Aktaş 0000-0002-4912-0412

Yayımlanma Tarihi 31 Temmuz 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 8 Sayı: 3

Kaynak Göster

APA Faedfar, S., Dagli, H., & Aktaş, Z. (2021). KAR PAYI DAĞITIM KARARLARINA YÖNELİK TEORİLER VE TÜRKİYE’DE GEÇERLİLİĞİ ÜZERİNE BİR LİTERATÜR ARAŞTIRMASI. Avrasya Sosyal Ve Ekonomi Araştırmaları Dergisi, 8(3), 126-144.