DİREKT İFLAS MALİYETLERİ VE BU MALİYETLERİ ETKİLEYEN FAKTÖRLER ÜZERİNE LİTERATÜR İNCELEMESİ

Yıl 2009, Sayı: 2, 0 - , 14.05.2015

Ender Coşkun

Öz

Finansal sıkıntı ve iflas sürecindeki şirketler, çeşitli direkt ve dolaylı maliyetlere katlanmaktadırlar. Bu
maliyetlerin karar almada etkili olacak kadar büyük olup olmadığı finans literatüründe tartışılan konulardan
biridir. Daha çok resmi iflas süreci içerisinde reorganizasyona giden veya tasfiye edilen şirketlerde
ortaya çıkan direkt iflas maliyetlerinin büyüklüğü, maliyetleri etkileyen faktörler ve ölçek ekonomisi etkisi
çeşitli çalışmalarda incelenmiştir. Çalışmamızda direkt iflas maliyetleri ile ilgili bulgular incelenmekte
olup, bu maliyetleri etkileyen faktörlerle ilgili amprik çalışmalardan oluşan yazın taramasından elde edilen
sonuçlar özetlenmektedir.

Anahtar Kelimeler

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