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A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis

Year 2011, Issue: 49, 113 - 125, 01.01.2011

Metin Atmaca Hakan Çelenk

Abstract

International Accounting and Financial Reporting Standards (IAS and IFRS) effect both formally and contextually the financial statements prepared by enterprises. Such effects do change financial analysis results that have a crtical role while making strategic decision for enterprises. In this study, IAS and IFRS were surveyed if they have any effects on quality level pertaining to financial analysis practices of enterprises. “The First 500 Greatest Industrial Corporations in Turkey” were chosen by Istanbul Chamber of Industry for this research. Survey method was opted for this study and the data were put to regression analysis afterwards. In accordance with the research, it has been understood that IAS and IFRS positively effect the quality level of financial analyses prepared by enterprises

Keywords

Accounting Standard International Accounting Standards International Financial Reporting Standards Financial Analysis Regression Analysis

Uluslararası Muhasebe Ve Finansal Raporlama Standartlarının Finansal Analize Etkilerinin Regresyon Analizi ile Ölçülmesine Yönelik Bir Arastırma

Year 2011, Issue: 49, 113 - 125, 01.01.2011

Metin Atmaca Hakan Çelenk

Abstract

Uluslararası Muhasebe ve Finansal Raporlama Standartları (UMS ve UFRS) isletmelerin düzenledikleri finansal tablolarda hem biçimsel hem de içerik olarak etkilemektedir. Bu tür etkiler, isletmeler için stratejik kararların alınmasında önemli yeri olan finansal analiz sonuçlarını da değistirmektedir. Çalısmada UMS ve UFRS’lerin isletmelerin finansal analiz uygulamalarının kalite düzeyine etkisi olup olmadığı arastırılmıstır. Arastırma için İstanbul Sanayi Odası tarafından her yıl açıklanan “Türkiye’nin ilk 500 Sanayi Kurulusu” seçilmistir. Arastırmada anket yöntemi kullanılmıs olup, veriler regresyon analizine tabi tutulmustur. Arastırma doğrultusunda UMS ve UFRS’lerin isletmelerin finansal analizlerinin kalite düzeyine olumlu yönde etkide bulunduğu sonucuna ulasılmıstır.

Keywords

Muhasebe Standardı Uluslar arası Muhasebe Standartları Uluslararası Finansal Raporlama Standartları Finansal Analiz Regresyon Analizi

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Details

Other ID JA82UM94UT
Journal Section Research Article
Authors

Metin Atmaca This is me

Hakan Çelenk This is me

Publication Date January 1, 2011
Submission Date January 1, 2011
Published in Issue Year 2011 Issue: 49

Cite

APA Atmaca, M., & Çelenk, H. (2011). A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance(49), 113-125.
AMA Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. January 2011;(49):113-125.
Chicago Atmaca, Metin, and Hakan Çelenk. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance, no. 49 (January 2011): 113-25.
EndNote Atmaca M, Çelenk H (January 1, 2011) A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance 49 113–125.
IEEE M. Atmaca and H. Çelenk, “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”, The Journal of Accounting and Finance, no. 49, pp. 113–125, January 2011.
ISNAD Atmaca, Metin - Çelenk, Hakan. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance 49 (January 2011), 113-125.
JAMA Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. 2011;:113–125.
MLA Atmaca, Metin and Hakan Çelenk. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance, no. 49, 2011, pp. 113-25.
Vancouver Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. 2011(49):113-25.