Bankacılık ve Finans Bölümü Yayın Koleksiyonu
Permanent URI for this collectionhttps://hdl.handle.net/20.500.12416/400
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Article Citation - WoS: 2Citation - Scopus: 2An Alternative Mean Reversion Test for Interest Rates(Central Bank Republic Turkey, 2018) Ozel, Ozgur; Ilalan, DenizA number of empirical studies assert that interest rates are governed by unit root processes rejecting any form of reversion to a long term mean by resorting to certain tests, among which the Augmented Dickey Fuller (ADF) is the most widely used one. In this study, we propose an alternative testing methodology that can be applied along with ADF test, in the sense that there are times where it can capture stationarity when the other fails to do so. Moreover, our test has more power than ADF test. As an application to real-data, we consider 10-year US and Turkish T-bond rates. (C) 2017 Central Bank of The Republic of Turkey. Production and hosting by Elsevier B.V.Other Can Us Wage Increases Be Regarded as A\rleading Indicator for Bond Rates(2020) Acar, Elif Oznur; Özşuca, Ekin AyşeAfter the subprime meltdown, the Federal Reserve focused its attention on US non-\rfarm payroll data in order to pave the way for its fund rate hikes. As time went by,\rthe Federal Reserve deemed particularly one sub-component of this data, namely the\rincrements on average weekly wage growth as a proxy for in\ration and thus a plausible\rexplanation for raising the interest rates. In that aspect, we decide to elaborate on this\rissue further and examine whether this implemented strategy indeed had a re\rection in\rthe real market. For doing so, we intend to determine whether there is any causality\rrelation in either direction between US average weekly wage increases and 10-year\rTreasury Bond rates. We utilize the Toda-Yamamoto causality approach and come\rup with a statistically signicant result between wages and bond rates. For robustness,\rwe also consider the unemployment rate and consumption expenditures as independent\rvariables.Article Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ Frs): Literatür İncelemesi (2018-2021)(2023) Ozturk, CanTürkiye’de bağımsız denetime tabi olup kamuya hesap verme yükümlülüğü bulunmayan ve tam set Türkiye Finansal Raporlama Standartlarını uygulamayan 3767 işletme, finansal tablolarını Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ile uyumlu olarak hazırlamaktadır. Bu çalışmada, BOBİ FRS ile ilgili olarak 2018-2021 dönemini 2016-2017 dönemi ile karşılaştıran bir literatür incelemesi yapılmıştır. Çalışmanın bulguları şunlardır: 2018-2021 dönemi makaleleri 2016- 2017 dönemine oranla BOBİ FRS’ye genel bakıştan çok BOBİ FRS’nin bölümlerine odaklanmıştır; yazılan makalelerin büyük bir bölümünde Türkiye’deki çoklu muhasebe mevzuatı dikkate alınarak karşılaştırmalı yaklaşım benimsenmiştir ve makalelerin çoğunda örnek uygulamalara yer verilmiştir.