Year 2013, Volume 14, Issue 2, Pages 45 - 72 2013-09-05

Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

Hikmet Ulusan [1]

498 814

This study’s purpose is to examine which methods are the comprehensive income (loss) for reporting being preferred, what is its effect on financial performance reporting, and whether there is a difference between financial institutions and other companies. In this study used the frequency analysis, significant results obtained as follows: The publicly-held companies listed on the Borsa Istanbul and also reporting comprehensive income (loss) more preferred the reporting of other comprehensive income (loss) items before related tax effects. The effect of comprehensive income (loss) on financial performance reporting is significant and this effect is more positive in approximately half of the companies. The greatest weighted item is the change in foreign currency translation adjustments. There are differences between financial institutions and other companies in terms of the reporting method preferences of comprehensive income (loss), the direction of its effect on financial performance reporting and the greatest weighted other comprehensive income (loss) item.

Bu çalışmada,kapsamlı kârı (zararı) raporlamada hangi raporlama yöntemlerinin tercih edildiği,kapsamlı kârın (zararın) finansal performansın raporlanmasına etkisinin ne olduğu ile finansal kuruluşlar ve diğer şirketler arasında farklılık olup olmadığının araştırılması amaçlanmıştır. Frekans analizinin kullanıldığı çalışmada ulaşılan önemli sonuçlar şunlardır: İMKB’ye kayıtlı kapsamlı kâr (zarar) raporlayan halka açık şirketlerce diğer kapsamlı gelir veya gider kalemlerinin vergisel etkiler dikkate alınmadan önceki tutarlaraporlanmasıdaha çok tercih edilmektedir. Şirketlerin yaklaşık yarısında kapsamlı kârın (zararın) finansal performansın raporlanması üzerineetkisi önemli olup bu etki daha çok pozitiftir. En büyükağırlığa sahipkalem yabancı para çevrim farklarındaki değişimdir. Finansal kuruluşlar ve diğer şirketler arasında kapsamlı kârı (zararı) raporlama yöntemi tercihleri, kapsamlı kârın (zararın) finansal performansın raporlanmasınaetkisinin yönü ve en büyük ağırlığa sahip diğer kapsamlı gelir veyagider kalemiaçısından farklılıklar bulunmaktadır.

Anahtar Sözcükler:Kapsamlı Kâr (Zarar), Raporlanması, Etkisi, Diğer Kapsamlı Kâr (Zarar), Diğer Kapsamlı Gelir veya Gider Kalemleri
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Author: Hikmet Ulusan

Bibtex @ { cumuiibf57345, journal = {Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi}, issn = {1303-1279}, address = {Cumhuriyet University}, year = {2013}, volume = {14}, pages = {45 - 72}, doi = {}, title = {Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi}, key = {cite}, author = {Ulusan, Hikmet} }
APA Ulusan, H . (2013). Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14 (2), 45-72. Retrieved from http://dergipark.org.tr/cumuiibf/issue/4264/57345
MLA Ulusan, H . "Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi". Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 (2013): 45-72 <http://dergipark.org.tr/cumuiibf/issue/4264/57345>
Chicago Ulusan, H . "Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi". Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 (2013): 45-72
RIS TY - JOUR T1 - Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi AU - Hikmet Ulusan Y1 - 2013 PY - 2013 N1 - DO - T2 - Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi JF - Journal JO - JOR SP - 45 EP - 72 VL - 14 IS - 2 SN - 1303-1279- M3 - UR - Y2 - 2019 ER -
EndNote %0 Journal of Economics and Administrative Sciences Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi %A Hikmet Ulusan %T Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi %D 2013 %J Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi %P 1303-1279- %V 14 %N 2 %R %U
ISNAD Ulusan, Hikmet . "Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi". Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi 14 / 2 (September 2013): 45-72.