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Accounting based risk premium appreciation of ISE market: A comparative study of local and foreign capital companies in Turkey

İMKB'nın muhasebe tabanlı risk ölçütlerinin risk primi takdiri: Yerli ve yabancı şirketlerin karşılaştırılması

  1. Tez No: 82384
  2. Yazar: NECATİ EMRE YILDIRIM
  3. Danışmanlar: DOÇ. DR. JALE SÖZER
  4. Tez Türü: Yüksek Lisans
  5. Konular: Ekonomi, Economics
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 1999
  8. Dil: İngilizce
  9. Üniversite: Marmara Üniversitesi
  10. Enstitü: Sosyal Bilimler Enstitüsü
  11. Ana Bilim Dalı: İşletme (İngilizce) Ana Bilim Dalı
  12. Bilim Dalı: İşletme Bilim Dalı
  13. Sayfa Sayısı: 51

Özet

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Özet (Çeviri)

ABSTRACT ACCOUNTING BASED RISK PREMIUM APPRECIATION OF ISE MARKET: A COMPARATIVE STUDY OF LOCAL AND FOREIGN CAPITAL COMPANIES IN TURKEY This study covers the accounting based risk premium appreciation of companies quoted to ISE. The sample of the study consisted of a total of 48 companies, being 36 local and 12 foreign capital enterprises, and their quarterly data of Prices and accounting based risk indicators. The purpose of this study is to investigate if ISE appreciates accounting based risk indicators, and furthermore existence of a distinction for local and foreign capital companies in terms of risk indicators and/or risk-return structures. The sample has been filtered through major industry firms operating in Turkey, with both foreign and local capital participation. Accounting based risk indicators for the selected sample are computed using their quarterly financial statements reported to the ISE. Any relationship between risk indicators and price, consequently risk premiums of companies, are investigated by using linear regression models. The analyses are also carried out to identify and distinction on either the risk structure or risk-return patterns of local capital companies compared to foreign capital companies. The results of the study demonstrated that some of the defined accounting based risk indicators, namely degrees of financial leverage and debt ratio, are appreciated in terms of return to investors by the ISE. Furthermore, foreign and local capital companies have different risk perceptions and structures, that is foreign capital companies have higher degrees of financial leverage values, against lower degrees of times interest earned and debt ratio risk indicators. Also, both debt ratio and degrees of financial leverage have effect on the price of local and foreign capital companies. Surprisingly, statistical model run with foreign company data is very well significant and represantative of the overall sample. It is concluded that accounting based risk indicators are valued in the ISE market and local and foreign capital companies differ in risk management terms depending on these risk measures.

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