Accounting information and value relations in banking: Borsa Istanbul application

The main purpose of this study is to investigate whether there is an accounting knowledge in 13 banks traded in the Borsa İstanbul between 2008-2017. Accordingly, in this analysis, net profit per share, book value per share, cash flow from share activities, provision for credit losses per share, total accruals per share and other accruals are selected as independent variables while stock returns are selected as dependent variable. A valuation model developed by Ohlson (1995) and Berger Ofek and Swary (1996) was used to determine the value relationship. The validity of the model developed for the study was tested with panel data analysis. "Www.borsaistanbul.com" database was used to obtain data. Generally, if we evaluate the research findings, it can be stated that the information produced by the accounting information system is effective and important in determining the value relation in banks. Keywords: Accounting Information, Value relation, Ohlson Model, Berger Ofek and Swary, Panel Data.