Açiga Satis ve Muhasebelestirilmesi

Açiga Satis ve Muhasebelestirilmesi

(Short Selling And Accounting) 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...

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Veröffentlicht in:Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2009-07 (43)
Hauptverfasser: Elitas, Cemal, Ilarslan, Kenan
Format: Artikel
Sprache:eng ; tur
Schlagworte:
Capital gains
Short sales
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container_title Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi
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creator Elitas, Cemal
Ilarslan, Kenan
description (Short Selling And Accounting) 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.
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identifier ISSN: 1304-0391
ispartof Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2009-07 (43)
issn 1304-0391
2146-3042
language eng ; tur
recordid cdi_proquest_journals_1808824334
source EBSCOhost Business Source Complete
subjects Capital gains
Short sales
title Açiga Satis ve Muhasebelestirilmesi
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