Özet:

The decision of choosing an investment project is very important for the firms to maintain their activities and to promote firm value and competition power Using scientific methods to evaluate the investment projects and determination of the possible affects of risk factors would conclude firms to make the most appropriate decision In this study the capital budgeting decisions of the firms have been discussed In this respect the methods to evaluate the investment projects determination of cost of equity and possible risk factors that affect the firms have been analyzed Inquiries in Mersin and Adana cities on the manufacturers firms have been used for the analyse Key Words: Investment Investment Project Evaluation Techniques Cost of Equity Risk Survey

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