TÜRKİYE’DE ENDÜSTRİYEL FİRMALARIN TÜREV ARAÇ KULLANIMINA YÖNELİK AMPİRİK BİR ARAŞTIRMA

Pelin Özek

doi:10.14784/jfrs.23358

TÜRKİYE’DE ENDÜSTRİYEL FİRMALARIN TÜREV ARAÇ KULLANIMINA YÖNELİK AMPİRİK BİR ARAŞTIRMA

Öz

Bu çalışmada, Türkiye’de finans sektörü dışında faaliyet gösteren firmaların türev araç kullanımı ile ilişkili faktörler analiz edilmektedir. Analizler Borsa İstanbul Sınai Endeksine (XUSIN) kayıtlı olan 115 firmanın 2009 ve 2014 yılları arasındaki verilerine dayalı olarak yapılmıştır. Genel olarak örneklemin yüzde 35’i tarafından türev araç kullanıldığı belirlenmiştir. Tek değişkenli istatistiksel testler ve lojistik regresyon analizinden elde edilen sonuçlar türev araç kullanımının kaldıraç ve firma büyüklüğü ile pozitif ilişkili olduğunu göstermektedir. Ayrıca, kâr volatilitesi ve net kâr marjı firmaların türev araç kullanımı ile negatif ilişkilidir. Bununla birlikte veriler, türev araç kullanımını firma değeri ile ilişkilendirmek için yeterli kanıt sağlamamıştır.

Anahtar Kelimeler

Türev Araçlar, Risten Korunma, Firma Özellikleri

Kaynakça

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Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Pelin Özek

Yayımlanma Tarihi

11 Nisan 2016

Gönderilme Tarihi

11 Nisan 2016

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2016 Cilt: 8 Sayı: 14

DOI

https://doi.org/10.14784/jfrs.23358

IZ

https://izlik.org/JA89RP94UT

Kaynak Göster

RIS / Bibtex

APA

Özek, P. (2016). TÜRKİYE’DE ENDÜSTRİYEL FİRMALARIN TÜREV ARAÇ KULLANIMINA YÖNELİK AMPİRİK BİR ARAŞTIRMA. Finansal Araştırmalar ve Çalışmalar Dergisi, 8(14), 173-187. https://doi.org/10.14784/jfrs.23358

TÜRKİYE’DE ENDÜSTRİYEL FİRMALARIN TÜREV ARAÇ KULLANIMINA YÖNELİK AMPİRİK BİR ARAŞTIRMA

TÜRKİYE’DE ENDÜSTRİYEL FİRMALARIN TÜREV ARAÇ KULLANIMINA YÖNELİK AMPİRİK BİR ARAŞTIRMA

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

DOI

IZ

Kaynak Göster

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Wykorzystanie instrumentów pochodnych w celu ograniczania zmienności wyniku finansowego przedsiębiorstw