Finansal kriz gerçeğe uygun değer ve bir araştırma

2008 yılında ABDde başlayan finansal kriz nedenleri ve sonuçları itibariyle tartışılmayadevam etmektedir. Gerçeğe uygun değer bazı akademisyen ve finans çevreleri tarafından finansalkrizin nedeni ya da en azından finansal krizin şiddetini artıran bir faktör olarak gösterilmeyeçalışılmıştır. Bu çalışmada finansal kriz ile gerçeğe uygun değer arasındaki ilişkiyi inceleyenaraştırmalar ele alınarak, üst düzey finans yöneticilerinin gerçeğe uyg un değer ve finansal kriz ilişkisihakkındaki görüşleri ortaya konulmaya çalışılmıştır.

As the 2008 financial crisis , its reasons and consequences have been discussed among theacademic s and financial professionals . Several parties argue that fair value accounting is one of thereasons of the financial crisis or at least exacerbated the severity of the crisis. In this pape we considerthe studies which investigate the relationship between financial crisis and fair-value accounting andconducted a survey of chief exe cutive finance officers views on fair value accounting.

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