ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARININ FİNANSAL ANALİZE ETKİSİ: İMKB’YE YÖNELİK BİR ARAŞTIRMA

Abstract

Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir. Finansal tablo kullanıcılarının farklı amaçları dikkate alındığında, Türkiye Muhasebe Standartları TMS ve Türkiye Finansal Raporlama Standartları TFRS uygulamaları işletmelerin finansal tablolarında ve bu tabloların finansal analizinde önemli etkilere yol açmaktadır. Çalışmada, Uluslararası Finansal Raporlama Standartları’nın IFRS İstanbul Menkul Kıymetler Borsası’na İMKB kayıtlı işletmelerin finansal tablolar analizine etkisi incelenmiştir. Çalışmada, IFRS’nın İMKB’da faaliyet gösteren işletmeler üzerinde etkisi anket aracılığıyla SSPS 19 istatistik programında faktör analizi yapılmıştır.

Keywords

• Uluslararası Finansal Raporlama Standartları, Finansal Analiz, Uluslararası Muhasebe

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL ANALYSIS: A STUDY ON IMKB ISTANBUL STOCK EXHANGE

Abstract

The information in financial statements should be correct, comprehensible and comparable enough, in terms of financial analysis, to fulfill the needs of financial information users. When different purposes of financial statement users are taken into consideration, Turkish Accounting Standards TAS and Turkish Financial Reporting Standards TFRS applications have important impacts on financial statements of enterprises and the analysis of these statements. In the actual study, the impact of International Financial Reporting Standards IFRS on the financial statement analysis of enterprises registered in Istanbul Stock Exchange IMKB was examined. The study, the effect of IFRS on the enterprises registered in IMKB was examined thorough a questionnaire. Factor analysis was made on the SPSS 19 statistics program.

Keywords

• International Financial Reporting Standards, Financial Analysis, International Accounting

References

1. AĞCA, A., AKTAŞ, R. (2007). First time application of IFRS and its impact on financial ratios: a study on Turkish listed firms. Problems and Perspectives in Management; 2007, vol: 5 Issue: 2, 99-112.ss.
2. ALEXANDER, D., BRITTON, A. JORISSEN, A. (2009). International financial reporting and analysis, 4th ed., United Kingdom; United States: Cengage Learning.
3. ANKARATH, N., MEHTA, K.J., GHOSH, T.P., ALKAFOJI, Y.A. (2010). Understanding IFRS fundamentals: international financial reporting standards. New Jersey: John Wiley & Sons, Inc.
4. ATMACA, M., ÇELENK, H. (2011). Uluslararası muhasebe ve finansal raporlama standartlarının finansal analize etkilerinin regresyon analizi ile ölçülmesine yönelik bir araştırma. Muhasebe ve Finansman Dergisi, Sayı: 49, Ocak 2011, 113-125.ss.
5. ATMACA, M. (2010). Uluslararası muhasebe ve finansal raporlama standartlarının işletmelerin finansal analizine etkilerini değerlendirmeye yönelik bir araştırma. Marmara Üniversitesi İİBF Dergisi, Cilt: xxvııı, Sayı: 1, 523-548.ss.
6. BERVSTEIV, L.A. (1989). Financial statement analysis and the accounting framework. Bernard M.Beueh College, 4th ed., New York: Irwın Hemeword Illinois.
7. BLANCHETTE, M., RACICOT, F-E., GIRARD, J-Y. (2011). The Effect of IFRS on financial ratios: early evidence in Canada. Canada: Certified General Accountants Association.
8. CALLAO, S., JARNE, J.I., LAĬNEZ, J.A. (2007). Adoption of IFRS in Spain: effect on the comparability and relevance of financial reporting. Journal of International Accounting, Auditing and Taxation, Vol. 16 (2007), 148-178.ss.

9. CORTESI, A., MONTANI, E., TETTAMANZI, P. (2009). IAS/IFRS adoption by Italian listed companies: first empirical evidences. International Review of Business Research Papers, Vol. 5, No. 4, June 2009, 388-398.ss.
10. ÇELİK, M., AYGÖREN, H., UYAR, S. (2007). The Impact of international financial reporting standards on financial statement and financial ratios. The Balkan Countries 1st International Conference on Accounting and Auditing, Edirne, 2007, 827-836.ss.
11. DOUPMIK, T., PERERA, H. (2007). International accounting. International Edition, Boston: McGraw-Hill.
12. FOSTER, G. (1986). Financial statement analysis, 2nd ed., New Jersey: Prentice-Hall International, Inc.
13. FOSTER, J., BARKUS, E., YAVORSKY, C. (2006). Understanding and using advanced statistics. London: Sage Publications Inc.
14. FULBIER, R.U., SILVA, J.L., PFERDEHIRT, M.H. (2008). Impact of lease capitalization on financial ratios of listed German companies. Lease Capitalization, sbr. 60, April, 122- 144.ss.
15. IATRIDIS, G. (2010). IFRS adoption and financial statement effect: the UK case, international research. Journal of Finance and Economics, Issue: 38, (2010), 165-172.ss.
16. IRVINE, H.J., LUCAS, N. (2006). The Globalization of accounting standards: the case of the United Arab Emirates. University of Wollongong, [Erişim adresi: http://ro.uow.edu.au/ commpapers/219, Erişim tarihi: 25.06.2011].
17. JERMAKOWICZ, E.K., TOMASZEWSKI, S.G. (2006). Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation, 15 (2006), 170-196.ss.
18. JONES, S., HIGGINS, A.D., (2006). Australia’s switch to international financial reporting standards: a perspective from account preparers. Accounting and Finance, Vol. 46, 2006, 629-652.ss.
19. KOTHARI, J., E.BORONE. (2006). Financial accounting an international approach. Harlow: Prentice-Hall.
20. LAINEZ, J.A., CALLAO, S. (2000). The Effect of accounting diversity on international financial analysis: empirical evidence. The International Journal of Accounting, Vol: 35, No: 1, 2000, 65-83.ss.
21. LANTTO, ANNA-M., SALSTROM, P. (2009). Impact of international financial reporting standard adoption on key financial ratios. Account and Finance, Vol: 49, 2009, 341- 361.ss.
22. MELVILLE, A. (2008). International financial reporting: a practical guide. 2nd ed., Harlow: Prentice Hall.
23. MUSTATA, R.V., MATIS, D., BODEA, G. (2007). The Impact of globalization on regulations and accounting system: dimensioning and quantification. [Erişim adresi: http://mpra.ub.uni-muenchen.de/6214/, Erişim tarihi: 25.12.2010].
24. NOBES, C., PARKER, R. (2006). Comparative international accounting. 9th ed., Harlow: Prentice Hall.
25. NOLKE, A., (2005). Introduction to the special issue: the globalization of accounting standards. Business and Politics, Vol: 7, Issue: 3, 2005.
26. PETRESKI, M. (2006). The Impact of internatıonal accounting standards on firms. Financial Accounting and Reporting Section Meeting Paper, 2006, 1-12.ss.
27. PHLIPPATOS, G.C. (1973). Financial management theory and techniques. California: The Pennsylavania State University.
28. SCHWEIKART, J.A., S.J.GRAY, C.B. ROBERT (1995). International accounting: a case approach. New York: McGraw-Hill, Inc.
29. SHIM J.K., SIEGEL J.G. (1999). Financial accounting. 2nd ed., New York: McGraw-Hill.
30. SIEGEL, J.G., SHOW J.K. (1983). Theory and problems of financial accounting. New York: MC Graw Hill Book Company.
31. STOIAN, F., MORARIU, A., MITEA, N., CRECANA, C. (2009). Financial statement understandability based an explanatory notes. Annales Universitatis Apulensis Series Oeconomica, 11(1), 2009, 345-356.ss.
32. UDDIN, S. (2005). Global Harmonization of accounting standards. The Cost and Management, May-June 2005, 17-23.ss.
33. WESTON, J.F., COPELAND, T.E. (1992). Managerial finance. 9th ed., Orlondo: The Dryden Press.
34. WILDE, O. (2010). The Impact of the adoption of international financial reporting standards on the legal profession. Houston Business and Tax Law Journal, Vol: X, 2010, 140- 165.ss.
35. YAZICI, M. (2003). Muhasebe standartlarının tanımı. Muhasebe ve Finansman Dergisi, Sayı: 18, 2003, 33-37.ss.