Banka ve İmalat Sanayi Sektörü İhtiyatlılık Skorları: Karşılaştırmalı Bir Analiz

Bu çalışmanın amacı 2005-2017 yılları arasında BIST 100 endeksi banka ve imalat sanayi sektörlerindeki firmaların ihtiyatlılık skorlarını hesaplayarak, karşılaştırma yapmaktır.  Koşulsuz ihtiyatlılığın tahmininde negatif tahakkuk yöntemi, koşullu ihtiyatlılığın tahmininde ise piyasa değeri/defter değeri oranı yöntemi kullanılmıştır. Elde edilen sonuçlara göre her iki sektörün koşullu ihtiyatlılık skoru yüksektir. Fakat bankacılık sektörünün koşullu ihtiyatlılık skoru imalat sanayi sektörüne göre daha yüksektir. Koşulsuz ihtiyatlılığın ise her iki sektörde düşük olduğu fakat imalat sanayi sektöründe son yıllarda yükselme eğiliminde olduğu gözlemlenmiştir. Sonuç olarak iki sektörün ihtiyatlılık düzeyinin birbirbirinden önemli ölçüde farklılaşmadığı ve düzenleyici otoritenin bankacılık sektörü ihtiyatlılık düzeyini önemli derecede etkilediği sonucuna varılmıştır.

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Muhasebe ve Finansman Dergisi-Cover
  • ISSN: 2146-3042
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2005
  • Yayıncı: Muhasebe ve Finansman Öğretim Üyeleri Derneği (MUFAD)