{"id":709,"date":"2017-07-26T11:39:11","date_gmt":"2017-07-26T08:39:11","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=709"},"modified":"2022-01-31T10:52:07","modified_gmt":"2022-01-31T07:52:07","slug":"muhasebe-arastirmalari-ve-orneklem-meselesi","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=709","title":{"rendered":"Muhasebe Ara\u015ft\u0131rmalar\u0131 ve \u00d6rneklem Meselesi"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Bat\u0131n\u0131n s\u00f6m\u00fcrgecilik sayesinde kurdu\u011fu para sermaye piyasalar\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda bizim piyasalar\u0131n derinli\u011fini sorgulamak gerekiyor. Derinlikten kast\u0131m sadece t\u00fcrev \u00fcr\u00fcnler de\u011fil ayn\u0131 zamanda piyasadaki bilginin ula\u015f\u0131labilirli\u011fi ve \u00e7e\u015fitlili\u011fidir. Amerika Birle\u015fik Devletlerinde yap\u0131lan muhasebe-finans ara\u015ft\u0131rmalar\u0131 daha uzun bir d\u00f6nemi kapsarken bizim \u00e7al\u0131\u015fmalar\u0131m\u0131z, \u00e7e\u015fitli sebeplerle, 2005 y\u0131l\u0131yla ba\u015fl\u0131yor. Neden 2005 oldu\u011funu daha sonra izah edece\u011fim.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Peki finansal tablolar \u00fcst\u00fcne yap\u0131lan bir ara\u015ft\u0131rma 2005 \u00f6ncesini kaps\u0131yor ise \u00f6rneklemin bilimsel olarak desteklenmesi i\u00e7in ne yap\u0131lmas\u0131 gerekir? Basit. Enflasyon endeksleri ile tutarlar g\u00fcncellenmeli. Ge\u00e7mi\u015f y\u0131llardaki tutarlardan alt\u0131 s\u0131f\u0131r atmak bir \u00e7\u00f6z\u00fcm de\u011fildir hele ki o tutarlar\u0131 hi\u00e7 de\u011fi\u015ftirmeden kullanmak daha vahim bir i\u015ftir. Elbette bu iktisadi gereklili\u011fi g\u00f6z ard\u0131 etmi\u015f \u00e7al\u0131\u015fmalar da \u00e7\u0131km\u0131\u015ft\u0131r anl\u0131 \u015fanl\u0131 kurumlardan, hakemlerden, j\u00fcrilerden. Sezen Aksu&#8217;nun da dedi\u011fi gibi&#8230; Adlar\u0131 bende sakl\u0131.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Neden 2005?<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Enflasyon d\u00fczeltmesi gerekli de\u011fildir.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 1rem;\">Finansal tablo haz\u0131rlanma ilkeleri \u015firketler aras\u0131nda de\u011fi\u015flik g\u00f6stermez.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Bat\u0131n\u0131n s\u00f6m\u00fcrgecilik sayesinde kurdu\u011fu para sermaye piyasalar\u0131 ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda bizim piyasalar\u0131n derinli\u011fini sorgulamak gerekiyor. Derinlikten kast\u0131m sadece t\u00fcrev \u00fcr\u00fcnler de\u011fil ayn\u0131 zamanda piyasadaki bilginin ula\u015f\u0131labilirli\u011fi ve \u00e7e\u015fitlili\u011fidir. Amerika Birle\u015fik Devletlerinde yap\u0131lan muhasebe-finans ara\u015ft\u0131rmalar\u0131 daha uzun bir d\u00f6nemi kapsarken bizim \u00e7al\u0131\u015fmalar\u0131m\u0131z, \u00e7e\u015fitli sebeplerle, 2005 y\u0131l\u0131yla ba\u015fl\u0131yor. Neden 2005 oldu\u011funu daha sonra izah edece\u011fim. Peki finansal tablolar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-709","post","type-post","status-publish","format-standard","hentry","category-dunya"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=709"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/709\/revisions"}],"predecessor-version":[{"id":2128,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/709\/revisions\/2128"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}