Akreditifli Ödeme Şeklinde Şirketlerin Konuya Hâkimiyetleri ve Rezerv Kesintisi Oluşması Üzerine Ampirik Bir Çalışma - An Empirical Study On Firms Command Over Transactions With Letter Of Credit And Formation Of Reserves Offset

The payment through letter of credit as a method of payment considered the most important one among the methods of payment used in foreign trade transactions, but subject to high likelihood of encountering problems is one of the common issues that foreign trade firms usually deal with. Reserve offsets arising in implementing this payment method may lead to serious unfavorable situations in the firms’ financial positions by causing unexpected deviations in their budget balance. In this context, it can be said that the rate of encountering problematic cases in import credit practices in Turkey is relatively high as compared to the world average.