KAPSAMLI GELİRİN DEĞER İLİŞKİSİNE YÖNELİK ULUSLARARASI LİTERATÜR TARAMASI

Bu literatür taramasında Web of Science veri tabanında yer alan ve kapsamlı gelirin değer ilişkisini analiz eden 25 sayısal makale incelenerek ve bu makalelere ilişkin genel özellikler, modeller, değişkenler, değişken varyans ve dışlanmış değişken yanlılığı sorununa yönelik kullanılan yöntemler irdelenmektedir. Kapsamlı gelirin değer ilişkisi perspektifinden analizi konusunun akademik literatürdeki yerinin özellikle 2015 ve sonrasında daha belirgin bir hale geldiği anlaşılmaktadır. Ayrıca, yalnızca bir makalenin birden fazla ülkeye ait veri setini kullanarak bulgular sunması, literatürün bu alandaki boşluğuna ve potansiyeline işaret etmektedir. Bu literatür taraması çalışması, analiz konusu makalelerin ağırlıklı olarak Getiri Modeli perspektifinden konuya yaklaştığını, piyasa verisine ilişkin ölçüm fiyatı olarak finansal yıl sonu kapanış fiyatını kullandığını ve değişken varyans ile dışlanmış değişken yanlılığı sorunlarına yönelik çekinceler sunmadığını ortaya koyarak gelecek araştırmalar için ışık tutmaktadır

A REVIEW OF THE LITERATURE ON THE VALUE RELEVANCE OF COMPREHENSIVE INCOME

In this literature review study, 25 quantitative articles studying the value relevance of comprehensive income are analysed by considering their general traits, models and variables employed, and methods to deal with heteroscedasticity and endogeneity. The number of studies analysing the value relevance of comprehensive income becomes very apparent beginning from 2015. Furthermore, since there is only one article presenting outcomes by employing a dataset belonging to several countries, there is a huge gap andpotential of the literature on studies presenting international evidence. This literature review study also reports that the literature extensively i) employs the Return Model, ii) measures the market price at the end of the fiscal year end, and iii) does not point out concerns regarding heteroscedasticity and endogeneity. This study aims to shed light on the current picture of the literature for the future research.

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