İşletmelerin halka açılma sürecinde dış denetimin yatırımcı kararına etkileri
| Autor: | Usul, Hayrettin. aut 16170, 10402 Rodoplu, Gültekin. ths, 16809 Süleyman Demirel Üniversitesi. Sosyal Bilimler Enstitüsü. İşletme Anabilim Dalı. |
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| Jazyk: | turečtina |
| Rok vydání: | 2019 |
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| Popis: | Intensified competition stemming from globalization has caused fundemantal changes in production and marketing activities as well as increasing the need for more funds. To be able satisfy their increased funding needs, organizatious must have access to long-term external resources. One way of getting these resources is to make a public offering. Organizations that are going public must provide investors with accurate and timely information. This process is performed through financial staments. However, information repsented in there statements will be meaning only afters occunacy and reliability of this information is verified by an independent external auditing agency. External auditing informs the public through reports about financial statements that are scrutinized. Thus, investors can make better decisions about their investements and stability is fostered in capital markets. Since financial statements are too complicated for common people, and individual investors in Turkey don't have knowledge in accounting; these investors do not use financial reports in making their decisions. In this context, external auditing can not perform its pratective and informative functions. This situation keeps individual investors out of capital markets or makes them vulnarable against manipulations. Tez (Doktora) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, 2000. Kaynakça var. |
| Databáze: | OpenAIRE |
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