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- Title
TFRS 9'A GEÇİŞİN BORSA İSTANBUL'DA İŞLEM GÖREN BANKALARIN HİSSE SENEDİ FİYATLARINA ETKİLERİ.
- Authors
ÇETİNOĞLU, Tansel; KARAARSLAN, Serhan
- Abstract
The aim of this study is to determine the effect of the transition to TFRS 9 for banks that have significant financial instruments in the statements of financial statement tables and the effect of the average share prices of the banks whose shares are traded in Borsa Istanbul. In this context, by using quarterly data between 2016-2018, the significance of the transition on the stock prices of 10 public banks was tested and according to the results, it was concluded that TFRS 9 had a significant effect on the average share prices of banks.
- Subjects
FINANCIAL instruments; FINANCIAL statements; BANK service charges; ACCOUNTING; BANKING industry
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 160, p55
- ISSN
1303-5444
- Publication type
Article