GERCEGE UYGUN DEGER MUHASEBESİ'NİN BULGARİSTAN VE ARNAVUTLUK'TA ADAPTASYONU VE FİRMALARİN EKONOMİK PERFORMANSLARİNA ETKİLESİMİ

Yıl 2013, Cilt: 12 Sayı: 47, 140 - 160, 01.03.2013

İbrahim Mert

Öz

Bu çalışmanın amacı, (1) Arnavutluk ve Bulgaristan'da, gerçeğe uygun değer muhasebesi'nin (FVA) degisik katmandaki sirketlerde benimsenmesi ve kamu şirketlerinin performanslarina etkisinin oldugunu uygun şekilde eşleştirilmiş örneklerle ve su finansal oranlarla gozlemlemek: Aktif getirisi orani (ROA), özkaynak getirisi orani (ROE), likidite oranı ve özsermaye oranı. (2) Bir ara değişken olarak yatiriminin gerçeğe uygun değer muhasebesinin kullanımına istekliligini test etmek. İstatistiksel testler gercege uygun muhasebenin adaptasyonu sureceinde ortaya cikan degiskenliklerin, Aktif getirisi orani (ROA), özkaynak getirisi orani (ROE), likidite oranı, özsermaye oranıdaki performans degiskenliklerle ilgisi olmadigini gostermektedir. Sonuç olarak gercege uygun muhasebenin Arnavutluk ve Bulgaristan'da kullanimi yatirim kararlarinin alinmasinda henuz etkin degildir.

Anahtar Kelimeler

Gerçeğe uygun muhasebe, Aktif getirisi oranı, öz kaynak getirisi oranı, likidite oranı, öz sermaye oranı.

FAIR VALUE ACCOUNTING (FVA) ADOPTION AND ITS INTERACTION WITH COMPANIES' ECONOMIC PERFORMANCEIN BULGARIA AND ALBANIA

Öz

Abstract
The purpose of this study was to show an appropriately stratified and matched sample of public companies from Albania and Bulgaria and to (1) determine whether, , the adoption of fair value accounting (FVA) was associated with improved company performance as measured by four common financial ratios: return on assets (ROA), return on equity (ROE), quick ratio, and debt to equity ratio and (2) test investor enthusiasm about the use of fair value accounting as an intermediate variable. Statistical testing revealed that variation in FVA adoption was not associated with variation in ROA, ROE, quick ratio, and debt to equity ratio performance, and that investors were rarely aware of the use of FVA. The conclusion was that FVA use has not yet been factored into investment decisions made in Albania and Bulgaria.
Keywords: Fair value accounting, ROA, ROE, quick ratio, debt to equity.
JEL codes: M41

Anahtar Kelimeler

Fair value accounting, ROA, ROE, quick ratio, debt to equity.

Kaynakça

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