Ozet Kuresel sukuk piyasasi 2007’nin sonlarinda etkisini gostermeye baslayan kuresel finansal krize degin artan yatirimci talebinin de katkisiyla oldukca hizli buyumustur. Ancak sukuk piyasasi krizden son derece olumsuz etkilenmis ve sukuk ihraclari 2008 yilinda dusus gostermistir. Bu calismanin amaci sukuk ihraclarindaki dususun sadece kuresel finansal krizin degil ayni zamanda Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)’nin aciklamalarinin da bir sonucu oldugunu vurgulamaktir. Bu acidan ele alinan calismada soylemsel bir dil kullanilmis ve elde edilen bulgular cesitli tablo ve grafikler ile de desteklenmistir. Abstract By the help of high investor demand, global sukuk market grew very fast until global financial crisis which took effect in late 2007. However, sukuk market was affected negatively by global financial crisis and sukuk issuances showed a decrease in 2008. The aim of this study is to emphasize that the fall in sukuk issuances is not only a result of the global financial crisis, but also a consequence of the disclosure of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). In this study, a discourse language was used and the findings were supported by various tables and graphics.

Author Name: Ahmet ULUSOY, Mehmet ELA

URL: View PDF

Keywords: Sukuk, Kriz, AAOIFI, Seri Tartismalar, Etki.

ISSN: 2564-7733

EISSN: 2587-1625

EOI/DOI:

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