Bank credit margins are set by two dynamics: loan interest rates and deposit interest rates. The latter is the leading funding cost for the commercial banks. Sampling the period running from the last financial quarter of 2002 to the last financial quarter of 2009, we consider all the listed...

Bu çalışmada, uluslararasında yaygın bir şekilde uygulanan Standart Maliyet Modeli kullanılmak suretiyle, sermaye piyasasında aracılık faaliyetinde bulunan 104 aracı kurumun Sermaye Piyasası Mevzuatında yer alan bilgi verme ve raporlama yükümlülüklerinden kaynaklanan uyum...

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries...

Behavioral issues cast doubt on the theses based on the assumption of rationality and efficiency. Homo economicus wisdom had served as a yardstick for all the economic judgments until behavioral research emerged. It mandates a mindset of perfect rationality. Accordingly, economic agents are...