FİNANSAL KRİZ GERÇEĞE UYGUN DEĞER VE BİR ARAŞTIRMA

2008 yılında ABD’de başlayan finansal kriz nedenleri ve sonuçları itibariyle tartışılmaya devam etmektedir. Gerçeğe uygun değer bazı akademisyen ve finans çevreleri tarafından finansal krizin nedeni ya da en azından finansal krizin şiddetini artıran bir faktör olarak gösterilmeye çalışılmıştır. Bu çalışmada finansal kriz ile gerçeğe uygun değer arasındaki ilişkiyi inceleyen araştırmalar ele alınarak, üst düzey finans yöneticilerinin gerçeğe uygun değer ve finansal kriz ilişkisi hakkındaki görüşleri ortaya konulmaya çalışılmıştır

Anahtar Kelimeler:

Finansal kriz, gerçeğe uygun değer, mortgage kredileri

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

Keywords:

Financial Crisis, fair-value accounting, mortgage credit,

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