Results 61 to 70 of about 418 (215)

Kredi Temerrüt Takasları Primi ile BIST 100 Endeksi, Döviz Kuru ve Faiz Arasındaki İlişki: Türkiye Örneği

open access: yesBingöl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2022
Bu çalışmada 2010:04-2021:01 dönemi için Türkiye’nin Kredi Temerrüt Takasları (CDS) priminin, BIST100 endeksi, döviz kuru ve faiz oranı ile olan ilişkisi incelenmiştir. Bu amaçla yapılan Granger nedensellik testi sonucunda CDS primleri ile BIST100 endeksi arasında iki yönlü, CDS primlerinden döviz kuruna doğru tek yönlü nedensellik ilişkisi tespit ...
openaire   +2 more sources

De‐Dollarization Is a Plausible Outcome of the New Washington Consensus

open access: yesGlobal Policy, EarlyView.
ABSTRACT A trend towards de‐dollarization of the global economy in which the US dollar ceases to be used as the world's reserve currency for international transactions confronts some of the existing structures of international economic law, built upon the rules set out by US‐led organizations like the WTO, the IMF, and the World Bank. This article will
David Collins
wiley   +1 more source

Borsa İstanbul mali (BİST Mali) endeksi ve kredi temerrüt takası arasındaki ilişkinin incelenmesi

open access: yes, 2020
The importance of credit derivatives market, whose usage is rapidly grown in the world and Turkey, is increasing day by day since it protects against risks as a result of the crises occurring especially in global markets. As one of the most frequently used credit derivative products in the international markets and recently used in instruments in the ...
openaire   +6 more sources

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Labour Mobility and Conditional Conservative Accounting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Firms having low employee labour mobility face demands by employees to signal employment stability. We argue that one way of addressing such demands is by adopting conditional conservative accounting to convey financial prudence and reduce the perceived future unemployment risk.
Justin Chircop, Lars H. Hass
wiley   +1 more source

KREDİ TEMERRÜT TAKASI, DÖVİZ KURU VE BİST100 ENDEKSİ İLİŞKİSİ

open access: yesHitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2018
Kredi veren bir kuruluşun, karşı tarafın temerrüte düşme olasılığını korumak adına riski başka bir yatırımcıya devretmesi olarak tanımlanan kredi temerrüt takasları (CDS) 1994 yılında JP Morgan Inc. tarafından piyasalara tanıtılmıştır.  Bu çalışmanın amacı, Kredi Temerrüt Takası, Döviz kurları ve BİST 100 endeksi arasındaki ilişkiyi kısa ve uzun ...
ŞAHİN, Eyyüp Ensari, ÖZKAN, Oktay
openaire   +6 more sources

Carbon Management System and Firm Operational Efficiency

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using data on carbon management initiatives disclosed to the CDP by the United States companies from 2010 to 2017, we examine whether the quality of the carbon management system (CMS) affects firm operational efficiency. We find that the quality of CMS is positively associated with operational efficiency.
Pramila Shrestha   +3 more
wiley   +1 more source

Kredi Temerrüt Takasının (Cds) Borsa İstanbul 100 Endeksine Uzun Dönemdeki Etkisinin FMOLS, DOLS ve CCR Yöntemleri İle Tahmini

open access: yesCelal Bayar Üniversitesi Sosyal Bilimler Dergisi, 2023
Bu çalışmanın amacı, Türkiye 5 yıllık vadeli CDS primlerinin BİST 100 endeksi üzerindeki uzun dönemli etkisinin yönünü ve katsayısını ortaya koymaktır. Bu doğrultuda, çalışmada Ocak 2010- Kasım 2022 dönemini kapsayan BİST 100 endeksi ve 5 yıllık vadeli CDS primi verileri kullanılmıştır.
openaire   +1 more source

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This paper explores the dynamics of firm evolution by analysing the timing and sequencing of a firm's innovation, investment, financing and payout decisions following an IPO. We apply real options theory to analyse our sample that includes all IPOs listed on the NYSE, NYSE MKT and NASDAQ since 1976, categorised into surviving, voluntarily ...
Jennifer Gippel   +4 more
wiley   +1 more source

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