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Journals / İşletme Araştırmaları Dergisi / 2012 / Cilt: 4 - Sayı: 1

Impact of Inflation Accounting Application on Key Financial Ratios

AYDIN KARAPINAR
FİGEN ZAİF
Rıdvan BAYIRLI
Pages
44–57
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The results show that a significant difference between adjusted cost based financial ratios and historical cost based financial ratios occurs only for current, ratios, equity ratios and noncurrent turnover ratios.

📌 3 Key Takeaways

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Objective & Hypothesis:This paper investigates the impact of inflation accounting on key financal ratios.
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Key Findings & Data:To this end, the financial statements of 132 companies listed in the Istanbul Stock Exchange (ISE) are studied.
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Conclusion & Impact:The results show that a significant difference between adjusted cost based financial ratios and historical cost based financial ratios occurs only for current, ratios, equity ratios and noncurrent turnover ratios.
🔬Design:Research Article
📍Scope:2001-2004 Verileri
⚙️Variables:Domain Parameters

Abstract

This paper investigates the impact of inflation accounting on key financal ratios. To this end, the financial statements of 132 companies listed in the Istanbul Stock Exchange (ISE) are studied. An analyis of paired samples t test has been conducted on the financial ratios of the companies. The results show that a significant difference between adjusted cost based financial ratios and historical cost based financial ratios occurs only for current, ratios, equity ratios and noncurrent turnover ratios. The study does not cover companies operating in the financial sector. The companies reporting in accordance with IFRS for the studied periods that spans 2001-2004 are not included in the study either. The study offers valuable information as to analysing companies operating in hiper inflation economies.

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Cite This Article

KARAPINAR, A., ZAİF, F., BAYIRLI, R. (2012). Impact of Inflation Accounting Application on Key Financial Ratios. İşletme Araştırmaları Dergisi, Cilt: 4 - Sayı: 1, 44–57. https://ajindex.com/articles/269297

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