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Ekonomik Katma Değer (Eva™) Bakış Açısıyla Finanslama Kararları

Financing Decisions under Economic Value Added (EVA™) Perspective

Journal Name:

  • Celal Bayar Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Publication Year:

  • 2009

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In this study, it is aimed to investigate the interaction between a contemporary financial performance evaluation measure accepted by finance authorities named economic value added (EVA™) and financing decisions. Through this scope, firstly the calculation of economic value added is discussed, in both accounting and finance perspectives. The study is then completed by examining various reflections of interaction between economic value added and financing decisions on firm value.
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Abstract (Original Language): 
Bu çalışmada finans otoritelerince çağdaş bir finansal performans değerlendirme ölçütü olarak kabul gören ekonomik katma değer (Economic Value Added-EVA™) ile finanslama kararları arasındaki etkileşimin -örnek uygulamalar yardımıyla- açıklanması amaçlanmaktadır. Bu çerçevede, öncelikle ekonomik katma değer kavramının temellerine değinilmekte ve söz konusu kavramın hesaplanması, muhasebe ve finans çerçevesinde farklı açılardan ele alınmaktadır. Çalışma, ekonomik katma değer ile finanslama kararları arasındaki etkileşimin firma değeri noktasındaki farklı yansımaları göz önünde bulundurularak sonuçlandırılmaktadır.
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  • 2
59-82
  • Turkish

REFERENCES

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A.Alp, K.Demirgüneş, Ü.Ban, M.B.Öztürk / Ekonomik Katma Değer (Eva™) Bakış Açısıyla
Finanslama Kararları

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