Author/Authors :
ERKUŞ, Hakan İnönü Üniversitesi - İİBF - İşletme Bölümü, Turkey , AKCAN, Ahmet Gaziantep Üniversitesi - İİBF - İşletme Bölümü, Turkey
Title Of Article :
FİNANSAL KRİZ GERÇEĞE UYGUN DEĞER VE BİR ARAŞTIRMA
Abstract :
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.
NaturalLanguageKeyword :
Financial Crisis , fair , value accounting , mortgage credit.
JournalTitle :
dicle university journal of social sciences institute
