Master'sOpen Access

The effectiveness of 18 expenses and income accounts of the account group to the company's market value according to IFRS

2020
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Advisor: Prof. Dr. Tolga Ulusoy

Abstract (EN)

Turkey has an important place among the countries of the world with economic globalization. National and international investors have followed closely the financial condition of public companies in Turkey via Istanbul Stock Exchange (BIST). Nowadays, companies preparing their financial statements according to international standards have become preferable. Financial statements enable the company to reveal its financial position in a certain period. Investors, borrowers and company owners need the same standards of data to compare companies in the industry. This necessitated the application of international financial reporting standards on all countries basis. The companies provided investors and credit openers to access reliable, understandable and comparable company information by arranging the financial statements showing their financial and instant status in accordance with the international standards. Study; "A company IFRS Expense and Deferred Income domination months according to UK manufacturers of account group to investigate the effect on the market value" is intended. In the study , the relationship between the stocks covering the 7 years and the expenses of the next months of the companies , which constitute the samples of the research , were created and interpreted separately in the form of graphs. The effects of the variable of expenses for the coming months to the stocks of the manufacturing industry companies in BIST were investigated. As a result of the analysis, the variables were linearly compared on the graph and evaluated by considering the if expressions related to the relevant evaluations. Keywords: Turkey financial reporting standards, account group of expenses for the future month and income accounts, market value. 2020, 75 page Science Code: ....

Author

Necmiye Avanoğlu

How to Cite

Necmiye Avanoğlu (Master Thesis). The effectiveness of 18 expenses and income accounts of the account group to the company's market value according to IFRS, 2020, Kastamonu University.

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