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.
Yayımlanma Tarihi : 21 Aralık 2017
|APA||AYDIN, O , AKDOĞAN, N , YANIK, S . (2017). BORSA İSTANBUL 100 ENDEKSİNDE İŞLEM GÖREN ÜRETİM İŞLETMELERİNİN FAALİYET RAPORLARINDA BELİRLEDİKLERİ RİSK TANIMLARI VE RİSK YÖNETİM POLİTİKALARININ ANALİZİ. Muhasebe Bilim Dünyası Dergisi , 19 (4) , 1018-1033 . Retrieved from https://dergipark.org.tr/tr/pub/mbdd/issue/33192/350110|