Muhasebe Politikası Seçiminin Ekonomik Belirleyicileri Üzerine Ampirik Bir Çalışma

Abstract

Keywords

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MUHASEBE POLİTİKASI SEÇİMİNİN EKONOMİK BELİRLEYİCİLERİ ÜZERİNE AMPİRİK BİR ÇALIŞMA

Abstract

Bu çalışmanın amacı, 107 halka açık şirketin 2005 yılı finansal tablolarında yer alan 5 önemli muhasebe yöntemi ile ilgili açıklamalarını inceleyerek işletmelerin muhasebe politikası seçimini etkileyen ekonomik belirleyiciler hakkında delil sağlamaktır. Bu ampirik çalışmada, basit doğrusal regresyon analizi sonuçlan, konsolide finansal tablolar düzenleyen şirketlerde işletme büyüklüğü hariç muhasebe politikası seçiminin ekonomik belirleyicilerinin işletme yönetiminin gelir anırıcı (azaltıcı) muhasebe politikası seçimi eğilimini açıklamadığını göstermektedir.

Keywords

• Muhasebe politikası seçimi, ekonomik belirleyiciler, verimli arabulma yaklaşımı, basit doğrusal regresyon analizi, konsolide finansal tablo

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