TY  - JOUR
T1  - MUHAFAZAKÂR MUHASEBE VE YÖNETİM KURULU YAPISI İLİŞKİSİNİN İNCELENMESİ
TT  - INVESTIGATION OF THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND BOARD STRUCTURE
AU  - Temiz, Hüseyin
AU  - Acar, Merve
AU  - Dalkılıç, Elçin
PY  - 2019
DA  - August
DO  - 10.30798/makuiibf.527581
JF  - Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
JO  - MAKU IIBFD
PB  - Burdur Mehmet Akif Ersoy University
WT  - DergiPark
SN  - 2149-1658
SP  - 351
EP  - 369
VL  - 6
IS  - 2
LA  - tr
AB  - Muhasebe uygulamaları varlıkların,yükümlülüklerin ve dönem sonucunu gösteren kâr tutarının belirlenmesine vesunumuna dair düzenlemeler sayesinde gerçekleştirilmek-tedir. Bu düzenlemelerde yöneticilere belirli noktalarda esneklik/tercih hakkı sunmaktadır. Sözkonusu tercih haklarının kullanılması sonucunda ise muhasebe sistemin-denüretilen bilgiler farklılaşmaktadır. Buçalışmanın amacı muhafazakâr (ihtiyatlı) muhasebe uygulamaları ve firma yönetimkurulu yapısı arasındaki ilişkilerin incelenmesidir. Bu kapsamda BIST İmalatSektöründe faaliyet gösteren firmaların 2012-2016 yıllarını kapsayan verilerkullanılarak incelemeler yapılmıştır. Muhafa-zakârlık düzeyi koşulsuz ve koşulluolmak üzere iki grupta incelenmiştir. Elde edilen bulgulara göre, ör-neklem veinceleme dönemi itibariyle, firmaların yönetim kurulu yapıları ve koşulsuzmuhafazakârlık düzeyleri arasında bir ilişki olmadığı tespit edilmiştir. Diğertaraftan koşullu muhafazakârlık kapsamında yönetim kurulu büyüklüğü artmasınınmuhafazakârlık düzeyini düşür-düğüne dair kanıtlar elde edilmiştir.
KW  - Muhafazakar muhasebe
KW  - BIST İmalat Sektörü
KW  - Yönetim Yapısı
KW  - imalat sektörü
N2  - Accounting practices are implemented through theregulations for the determination and presentation of the assets, liabilities andthe profit amount representing the period result. These regulations alsoprovide managers with the flexibility / choice right at certain situations. Asa result of the use of these rights, the information generated from theaccounting system becomes different. The aim of this study is to investigatethe association between conservative (prudent) accounting practices and firms’board structure. In this context, the companies which operate in BISTManufacturing Sector have been examined by using the data covering 2012-2016.The level of conservatism is examined in two groups as unconditional andconditional conservatism. According to the findings, as of the sample andinvestigation period, it is determined that there is no relationship betweenthe board structures and unconditional conservatism levels of firms. On theother hand, in the context of conditional conservatism, there is evidence thatthe increase in the board size reduces the level of conditional conservatism.
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UR  - https://doi.org/10.30798/makuiibf.527581
L1  - https://dergipark.org.tr/en/download/article-file/791907
ER  -