Muhasebe Politikası Seçiminin Ekonomik Belirleyicileri Üzerine Ampirik Bir Çalışma

Year 2007, Volume: 62 Issue: 02, 167 - 198, 01.02.2007

Hikmet Ulusan

https://doi.org/10.1501/SBFder_0000002024

Abstract

Keywords

-

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

References

• ADANı, Tim i GOYAL, Vidhan K. (2006), "The Investment Opportunity Set and Its Proxy Variables: Theory and Evidence," http://web. mit.edu Itadamlwww i research i grproxy16. pdf, 27.11.2006.
• ASTAMI, Emita W. i TOWER, Grey (2006), "Accounting-Policy Choice and Firm Characteristics in the Asia Pacific Region: An International Empirical Test of Costly Contracting Theory," The InternQtionQI JournQI of Accounting, 41: 1-21.
• CULUNAN, Charles P. (1999), "International Trade and Accounting Policy Choice: Theory and Canadian Evidence," The InternQtionQI JournQI of Accounting, 34/4: 597-607.
• DHALlWAL, Dan S. i HENINGER, William G. i HUGHES II, K.E. (1999), "The Investment Opportunity Set and Capitalization Versus Expensing Methods of Accounting Choice," Accounting and FinQnce, 39: 151-175.
• DICHEV, Ilia D. ISKINNER, Douglas J. (2002), "Large-Sample Evidence on the Debt Covenant Hypothesis," JournQI Qf Accounting ReseQrch, 40/4: 1091-1123.
• EMANUEL, David i WONG, Jilnaught i WONG, Norman (2003), "Efficient Contracting and Accounting," Accounting and Finance, 43: 149-166.
• FIELDS, Thomas D. i LYS, Thomas Z. i VINCENT, Linda (2001 l, "Empirical Research on Accounting Choice," JournQI of Accounting Qnd [conomics, 31: 255-307.
• FRANCIS, Jennifer, (2001), "Discussion of Empirical Research on Accounting Choice," JournQI of Accounting Qnd [conomics, 31: 309-319.
• GAFFIKIN, Michael J.R. (27.11.2006), "Accounting Research and Theory: The Age of NeoEmpiricism," University of Wollongong, School of Accounting Et Finance, Working Papers Series 05/07, http://www.uow.edu.au/commerce/acCY/research/workingpaper/ 05%2OGaffikin%20wps7.pdf,.
• GOPALAKRISHNAN, V. (1994), "Accounting Choice Decisions and Unlevered Firms: Further Evidence on Debt i Equity Hypothesis," JournQI of FinQnciQI Qnd 5trategic Decisions, 7/3: 33-47.
• GUL, Ferdinand A. (2001), "Free Cash Flow, Debt - Monitoring and Managers' LIFO / FIFO Policy Choice," Journal of Corporate Finance, 7: 475-492.
• HALL, Steven C. / SWINNEY, Laurie S. (2004), "Accounting Policy Changes and Debt Contracts," Management Research News, 2717: 34-48.
• HAND, John R.M. / SKANTl, Terrance R. (1998), "The Economic Determinants of Accounting Choices: The Unique Case of Equity Carve-Outs under SAB 51," Journal of Accounting and Econamics, 24: 175-203.
• HEALY, Paul M. (1985), "The Effect of Bonus Schemes on Accounting Decisions," Journal af Accounting and Economics, 7: 85-107.
• HOLLAND, Kevin (1998), "Accounting Policy Choice: The Relationship Between Corporate Tax Burdens and Company Size," Journal of Business Finance & Accounting, 25/3.4: 265- 288.
• HOLTHAUSEN, Robert W. (1990), "Accounting Method Choice Opportunistic Behavior, Efficient Contracting, and Information Perspectives," Journal of Accounting and Economics, 12: 207-218.
• HOUGHTON, Keith A. / KESTEL, Jo-Anne / ROBINSON, Peter / SMITH, Malcolm (2000), Economic Recession, Corporate Distress and Income ıncreasing Accounting Policy Choice, Centre of Business Analysis and Research (CoBAR), Division of Business tt Enterprise, University of South Australia, Working Paper 2000-07, http://papers.ssrn.com/soI3/papers.cfm?abstract id=219288, 11.09.2006.4
• IAS - 8: Accounting Policies, Changes in Accounting Estimates and Errors 26.07.2005), http://europa.eu.inticomm/internalmarketiaccounting/committees en.html/arc IATRIDIS, George / JOSEPH, Nathan L. (2005), "A Conceptual Framework of Accounting Policy Choice under SSAP20," Managerial Auditing Journal, 2017: 763.778.
• iSTANBUL MENKUL KıYMETLER BORSASı, http://www.imkb.gov.tr. KALLAPUR, Sanjay / TROMBLEY, Mark A. (2001), "The Investment Opportunity Set: Determinants, Consequences and Measurement," Managerial Finance, 27/3: 3-15.
• KARAPINAR, Aydın (2000), "Uluslararası Muhasebe Standartlannda Firma Kan Üzerine Etki Eden Alternatif Muhasebe Politikalanna ve Türkiye'nin Uyum Derecesine Ilişkin Bir Araştırma," Gazi Üniversitesi Sosyal Bilimler Enstitüsü Muhasebe - Finansman Bilim Dalı Yayınlanmamış Doktora Tezi (Ankara).
• KÜÇÜKSÖZEN, Cemal / KÜÇÜKKOCAOGLU, Güray (2004), "Finansal Bilgi Manipülasyonu: iMKB Şirketleri Üzerine Ampirik Bir Çalışma," Yakınsama Yolunda 1. Uluslararası Muhasebe Kongresinde Sunulan Bildiri, http://www.baskent.edu.tr/-gurayk/ kisiselearningmanipulation2.pdf,27.11.2006.
• LI, Michael Z.F., / OUM, Tae H. / ZHANG, Yimin (2004), "Tobin's q and Airline Performances," Public Works Management tt Policy, 9/1: 51-65.
• MAliYE BAKANllGI MUHASEBE SiSTEMi UYGULAMA GENEL TEBliG! Sıra No: 1, 26.12.1992 tarih ve 21447 mükerrer sayılı Resmi Gazete.
• MANGOS, Nicholas C. / LEWIS, Neil R. (1995), "A Soda - Economic Paradigm for Analysing Managers' Accounting Choice Behaviour," Accounting, Auditing & Accountability Journal, 8/1: 38-62.
• MAZAY, Veronique, / WILKINS, Trevar / ZIMMER, lan (1993), "Determinants of the Choice of Accounting for Investments in Associated Companies," Contemporary Accounting Research, 10/1: 31-59.
• MISSONlER - PIERA, Franck (2004), "Economic Determinants of Multiple Accounting Method Choices in Swiss Context," Journal of International Financial Management and Accounting, 15/2: 118-143.
• MOGNIK, Dijana (2001), "Asset Specificity and a Firm's Borrowing Ability: An Empirical Analysis of Manufacturing Firms," Journal of Economic Behavior & Organization, 45: 69-81.
• NIEHAUS, Gregory R. (1989), "Ownership Structure and Inventory Method Choice," The Accounting Review, 64/2: 269.284.
• SERMAYE PIYASASı KURULU (02.11.2004), Sermaye Piyasasında Muhasebe Standartlan Hakkında Tebliğ (Seri: Xi, No: 25), http://www.spk.gov.tr/mevzuatlDoc/spk16.doc.
• TAN, Chyi W. i TOWER, Greg i HANCOCK, Phil i TAPLIN, Ross (2002), "Empires of the Sky: Determinants of Global Airlines' Accounting-Policy Choices," The International Journal of Accounting, 37: 277-299.
• TMS.8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler ve Hatalar, http://www.tmsk.org.tr/standartlar.html. 04.12.2006.
• WATIS, Ross L. IZIMMERMAN, Jerold L. (1978), "Towards a Positive Theory of the Determination of Accounting Standards," The Accounting Review, L111/1:112-134.
• WATIS, Ross L. i ZIMMERMAN, Jerold L. (1990), "Positive Accounting Theory: A Ten Year Perspective," The Accounting Review, 65(/1: 131-156.
• WOLFE, Joseph i SAUAIA, Antonio Carlos Aidar (2003), "The Tobin q As A Company Performance Indicator," Developments in Business Simulation and Experientia/ Learning, 30: 155. 159.
• WONG, Norman (2005), "Determinants of the Accounting Change for Income Tax," Journal of Business Finance & Accounting, 32/5.6: 1171.1196.
• ZINKEVICIENE, Danute i RUDZIONIENE, Kristina (2005). "Impact of Company's Leverage on Financial Accounting Method Choice," Engineering Economies, 5/45: 25-30.
• ZINKEVICIENE, Danute i RUDZIONIENE, Kristina (05.04.2006), "Research of the Impact of Company's Size on Financjal Accounting Method Choice," Engineering Ecanomics, 3/38, http://www.ktu.lt/en/science/journals/ econo/inzek 038.html