Year 2020, Volume 22 , Issue , Pages 228 - 248 2020-02-25

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

Gökhan ÖZER [1] , Abdullah Kürşat MERTER [2]


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.

Finansal Raporlama Zamanlılığı, Denetim Komitesi, Cinsiyet Çeşitliliği
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Primary Language tr
Subjects Management
Journal Section ANABOLUM
Authors

Orcid: 0000-0002-3255-998X
Author: Gökhan ÖZER
Institution: GEBZE TEKNİK ÜNİVERSİTESİ, İŞLETME FAKÜLTESİ
Country: Turkey


Orcid: 0000-0001-6874-1890
Author: Abdullah Kürşat MERTER (Primary Author)
Institution: GEBZE TEKNİK ÜNİVERSİTESİ, İŞLETME FAKÜLTESİ
Country: Turkey


Dates

Publication Date : February 25, 2020

APA ÖZER, G , MERTER, A . (2020). DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi , 22 () , 228-248 . DOI: 10.31460/mbdd.647218