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- Title
GERÇEĞE UYGUN DEĞERİN FİNANSAL ORANLAR ÜZERİNE ETKİSİ: YATIRIM AMAÇLI GAYRİMENKULLER ÖRNEĞİ.
- Authors
ULUSAN, Hikmet; TIRAŞOĞLU, Yasin
- Abstract
In this study, it is aimed to provide evidence about the effect of using the fair value method on financial ratios in the valuation of investment properties. The research was carried out by using frequency analysis on 34 companies that have investment properties outside the financial institutions registered in the BIST Equity Market. In this study, it was concluded that the use of the fair value method in the valuation of investment properties has a negative effect on the activity rates and stock market performance rates of the companies within the scope of the research, according to the situation where the cost method is used. Another conclusion in the study is that the effect of the fair value method on financial structure ratios and profitability ratios can vary according to the ratio, that is, it can be positive or negative.
- Subjects
FINANCIAL ratios; FAIR value; VALUATION of investments; FINANCIAL institutions; STOCK exchanges
- Publication
World of Accounting Science, 2020, Vol 22, Issue 4, p725
- ISSN
1302-258X
- Publication type
Article
- DOI
10.31460/mbdd.763014