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Avrasya Ekonometri �statistik ve Ampirik Ekonomi DergisiYl:2021 Say: 19 Alan: Ampirik ktisat

Y. Ercan ALI, Muhammet HAYBARLIK
2015-2020 YILLARI ARASINDA BST 30 FRMALARININ BOR STOKLARININ NCELENMES, DVZ CNS DEMLERNN MAL TABLOLARA ETKS
 
letmeler; 2002-2014 yllar arasnda grece olarak kurlarda dalgalanmann az olmas, TLdeki deer kaybnn snrl olmas sebebiyle finansman maliyetini drme amacyla dvizli kredi kullanmlarn artmlardr. Bu srete dk faizli dvizli krediler iletmelerin yeni yatrm itahlarn da artrmtr. 2001 ylnda zel sektrn 42,1 milyar dolar olan d borcu 2017 ylnda cumhuriyet tarihinin en yksek deeri olan 315,7 milyar dolara kadar ykselmitir. 2017 yl sonrasnda ise azal trendine girerek 2020 yl sonunda 255,6 milyar dolara gerilemitir. Gerilemedeki etkinin hkmetin TL fon kaynaklarn zendirmesi, zellikle Kredi Garanti Fonunu devreye almas etkili olmutur. Bu almada 2014 yl sonrasnda kur basks altnda BST 30 firmalarnn (bankaclk endeksinde ilem gren firmalar hari) bor stoklarnn dviz trleri incelenmitir. alma; BST 30 endeksinde ilem gren 23 irketin 2015-2020 yllar arasndaki yl sonu mali verileri ile yaplmtr.

Anahtar Kelimeler: Finansman Dviz Trleri, BST 30 Firmalar, Finansman Maliyetleri, Finansman Maliyetinin Mali Tablolara Etkisi


ANALYSIS OF BIST 30 COMPANIES TOTAL DEBT BETWEEN 2015-2020, EFFECT OF CURRENCYS FINANCIAL STATEMENTS AND TURKISH ACCOUNTING STANDARD
 
TL/USD exchange rate is stable between 2002 and 2014 so enterprises especially preferred that foreign currency credit to reduce financial cost. Low-interest foreign currency credit also increase the new investment of the enterprises. The foreign debt of the private sector, which was 42.1 billion dollars in 2001, rose to 315.7 billion dollars in 2017, the highest value in the history of the republic. After 2017, declining trend started and decreased to 255.6 billion dollars at the end of 2020. The effect of the decline was the government's policies, especially starting Credit Guarantee Fund application. In this study, the foreign exchange types of the debt stocks of BIST 30 companies (excluding the companies traded on the banking index) under the pressure of exchange rate after 2014 were examined. The study was conducted using the year-end financial data of 23 companies listed in the BIST 30 index between 2015 and 2020.

Keywords: Financing Currency Types, BIST 30 Firms, Financing Costs, Effect of Financing Cost on Financial Statements


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