Muhasebe Bilim Dünyası Dergisi, vol.15, no.3, pp.17-38, 2013 (Refereed Journals of Other Institutions)
Financial developments a concept that is depend on many factors. Although there are various opinions on this concept, financial development is related to the efficiency of financial system and availability of financial instruments. There are many financial development studies about countries in the literature. But there is no study about financial development by level of city in Turkey. In this study, the level of 81 cities in Turkey will be presented there sults in the terms of the financial development in dex. The index was developed by 76 different variables. According to this index, İstanbul is the first; Ağrı is the last city in the list. Thus, to put forth the factors affecting financial development at the level of cities, a frame work will be established for the discussion of the advantages and disadvantages of cities in terms of financial development.