ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA GÖRE RAPORLAMANIN FİNANSAL ORANLARA ETKİLERİNİN DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA

Yıl 2016, İİBF 10. Yıl Özel Sayı, 203 - 234, 15.12.2016

Doğuş Ektik , Hasan Sezgin , Sevda A. Coşkun Yasemin Karataş

https://doi.org/10.31795/baunsobed.662252

Öz

Bu çalışmanın amacı Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartları’nın mali tablo ve finansal rasyolar üzerindeki etkisini inceleyen çalışmalara yönelik bir içerik analizi yapmaktır. Bu amaç doğrultusunda yayınlanmış 69 makale
ve tezi içeren çalışma incelenmiş ve bir literatür taraması yapılmıştır. Çalışmada makale ve
tezlerin yıllara, incelenen ülkelere, kullanılan araştırma yöntemlerine, ölçek aralıklarına ve
finansal rasyoların dağılımlarına yer verilmiştir. İçerik analizi sonucunda araştırma yöntemleri olarak sırayla en çok t-test, wilcoxon işaret testi ve karşılaştırmalı analiz tekniği kullanıldığı tespit edilmiştir. Araştırmaya dâhil edilen çalışmalardaki uygulamalarda finansal
oranların genelinde UFRS sonrası farklılaşmanın saptandığı ve her grupta bu farklılaşmanın artış yönünde ağırlıkta olduğu görülmektedir.

Anahtar Kelimeler

Literatür Taraması, UMS/UFRS, Finansal Rasyolar

A Research on Evaluation of Impact on Financial Ratios in Reporting According to International Financial Reporting Standards

Öz

The purpose of this study is to conduct a content analysis of the studies that
examine, the impact of International Accounting Standards and International Financial
Reporting Standards the impact on the financial statements and financial ratios. For this
purpose, published 69 studies, which includes articles and theses are examined and a
literature review was conducted. In this study, articles and theses are categorised by years,
examined, by countries where is examined, the research methods used, distribution range
of the scale and financial ratios. As a result of content analysis have been detected that the
most widely used methods in order of t-test, wilcoxon signed-rank test and comperative
analysis technique. For applications in the study were included in the study that determined
the differentiation of post-IFRS financial ratios and in general it is observed that the increase
in weight towards this differentiation in each group

Anahtar Kelimeler

Literature Review, IAS/IFRS, Financial Ratios

Kaynakça

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