UFRS'nin Benimsenmesi ve Ekonomik Sonuçları

Year 2024, Volume: 11 Issue: 2, 369 - 378, 31.12.2024

Emin Yürekli

https://doi.org/10.47097/piar.1540597

Abstract

Bu makale, ülkelerin makroekonomik performansı ile UFRS'nin benimsenmesi arasındaki ilişkiyi incelemektedir. Bu amaçla literatürdeki bilgilerden yararlanılarak UFRS puanları geliştirilmekte ve bu puanların çeşitli makroekonomik değişkenlerle ilişkisi nicel olarak incelenmektedir. Sonuçlar, UFRS'nin benimsenmesinin ekonomik gelişme (kişi başına düşen GSYİH düzeyi) ve finansal gelişme (GSYİH'ya oran olarak bankacılık sektörü kredilerinin büyüklüğü) ile olumlu bir şekilde ilişkili olduğunu göstermektedir. Ek olarak, UFRS puanları enflasyonla negatif, uluslararası ticaretle pozitif ilişkilidir. Genel olarak, makale, UFRS'nin benimsenmesinin makroekonomik performans açısından olumlu ekonomik sonuçlara sahip olduğunu bulmaktadır. UFRS ile ekonomik sonuçlar arasında nedensel bağlantılar kurmak için ise daha ayrıntılı analizlere ihtiyaç duyulduğunu belirtilmektedir. UFRS'nin benimsenmesinde zaman içinde ve ülkeler arasındaki farklılıklar göz önüne alındığında, bu makale, UFRS'nin benimsenmesi ile makroekonomik sonuçlar arasındaki ilişkiyi incelemeyi amaçlamıştır.

Keywords

Muhasebe, UFRS, Makroekonomik Performans

IFRS Adoption and Economic Consequences

Abstract

This paper examines the association between the macroeconomic performance of countries and the adoption of IFRS. For this purpose, IFRS scores are developed using the information in the literature and these scores are quantitatively examined in relation to various macroeconomic variables. The results show that IFRS adoption is positively associated with economic development (measured by GDP per capita level) and financial development (measured by the size of banking sector credits as a ratio to GDP). In addition, IFRS scores are negatively associated with inflation and positively associated with international trade. Overall, the paper finds that IFRS adoption has favourable economic consequences in terms of macroeconomic performance, while more detailed analyses are needed to establish causal links between IFRS and economic consequences. Considering the variation over time and across countries in the adoption of IFRS, this paper has aimed at examining the association between IFRS adoption and macroeconomic consequences.

Keywords

Accounting, IFRS, Macroeconomic Performance.

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