AI Summary & Key Takeaways
AI InsightIn this study, the theoritical structure and practice of the short selling was analysed and the process of accounting brokerage houses’ short selling was studied.
📌 3 Key Takeaways
Abstract
In capital markets, the investors’ basic aim is to obtain capital gain. The investors generally think that they’ll obtain capital gain by selling the securities on higher price in the future. Besides, in markets, it’s possible to obtain gain even though the price of stocks decrease. In this study, the theoritical structure and practice of the short selling was analysed and the process of accounting brokerage houses’ short selling was studied.
Özet
Sermaye piyasalarında yatırımcıların temel amacı sermaye kazancı elde etmektir. Yatırımcılar genellikle menkul kıymeti gelecekte daha yüksek bir fiyattan satarak kazanç elde etmeği düsünürler. Bunun yanı sıra, piyasalarda hisse senedi fiyatı düserken de kazanç elde edilebilir. Bu çalısmada açığa satıs isleminin teorik yapısı ve isleyisi incelenerek, aracı kurumların açığa satıs islemlerini muhasebelestirme süreci ele alınmıstır.