DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA

Year 2020, , 228 - 248, 25.02.2020

Gökhan Özer , Abdullah Kürşat Merter

https://doi.org/10.31460/mbdd.647218

Cited By: 1

Abstract

Bu çalışmanın amacı, denetim
komitesi özellikleri ile finansal raporlama zamanlılığı arasındaki ilişkiyi
incelemektir. Bu kapsamda, 2008-2017 yılları arasında BİST’te
işlem gören 233 şirketten elde edilmiş 1903 adet gözlem kullanılarak çoklu
regresyon analizi yapılmış ve denetim komitesi bağımsızlığının, finansal uzmanlığının, üye
sayısının, toplantı sıklığının ve cinsiyet çeşitliliğinin finansal raporlama
zamanlılığı ile ilişkisi test edilmiştir. Çalışmanın bulguları; denetim
komitesi üyelerinin bağımsız olması, üyelerin yıllık belirli periyotlarda
toplanmaları ve komitelerin karma cinsiyet gruplarından oluşmasın finansal
raporların daha kısa sürede kamuya duyurulmasında önemli etkenler olduğunu
göstermektedir. Ayrıca araştırma sonuçları bir bütün olarak
değerlendirildiğinde, teorik beklentilere uygun ve birbiriyle tutarlı sonuçlar
olduğu görülmektedir.

Keywords

Finansal Raporlama Zamanlılığı, Denetim Komitesi, Cinsiyet Çeşitliliği

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