Şirketlerde Kar Payı Dağıtım Kararı ile Muhasebede Muhafazakârlık Kavramı Arasındaki İlişkinin Analizi: BIST100 Örneği

Year 2018, Volume: 5 Issue: 9, 47 - 58, 20.01.2018

Bilgehan Tekin , Yusuf Gör

Abstract

Özet

Küreselleşme neticesinde rekabet
ortamı uluslararası hale gelmiştir. Küresel rekabet ortamında şirketler
varlıklarını ve büyümelerini sürdürebilmek için bir takım politikalar
geliştirmek zorunda kalmıştır. Şirketlerin yatırımcılar ve kreditörler nezdinde
güven ve itibar kazanmak amacıyla gerçekleştirdikleri faaliyetlerden biri de
muhafazakâr muhasebe uygulamalarıdır. Muhasebe muhafazakârlık kavramı az da
olsa kar etmek ya da zarardan kaçınmak olarak anlaşılmaktadır. Bu doğrultuda
kar dağıtımı ile muhafazakârlık kavramı arasında bir ilişkinin olması
beklenmektedir. Bu çalışmada kar dağıtımı ile muhasebede muhafazakârlık kavramı
arasındaki ilişki incelenmektedir. Bu doğrultuda BIST 100 Endeksinde yer alan
şirketlere ait veriler kullanılarak analiz gerçekleştirilmiştir. Fakat sportif
ve finansal şirketler bilançolarının farklılık arz etmesi nedeniyle çalışmanın
kapsamı dışında tutulmuştur. Şirketlerden elde edilen veriler panel veri
analizi ile incelenmiştir.

Keywords

Kar Dağıtımı, Muhasebe, Muhafazakârlık, Kurumsal Yönetim, Lojistik Regresyon Analizi

A Study on the Relationship between Profit Distribution and Account Conservatism: The Sample of BIST 100

Abstract

As a result of globalization, the competition environment has become international. In a global competitive environment, companies have had to develop a number of policies in order to sustain their assets and growth. One of the activities that companies undertake in order to gain trust and credibility with investors and creditors is conservative accounting practices. The concept of accounting conservatism is understood to be profit or to avoid loss, if at all. In this direction, it is expected that there will be a relationship between the distribution of profits and the concept of conservatism. In this study, the relationship between profit distributon and account conservatism is examined. In this direction, analysis was carried out using the data belonging to the companies included in the BIST 100 index. However, sports and financial companies are excluded from the scope of the study because of their differences. The data obtained from companies were analyzed using the panel data analysis method.

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