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AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

Yıl 2007, Cilt: 16 Sayı: 2, 187 - 202, 01.09.2007

Öz

With the aim of removing differences in accounting among the member states the EU issued a number of directives of which the Fourth Directive has been considered as the most important This study seeks to determine if disclosure requirement in Turkey a non EU member European country with a desire to join to EU since 1964 when the association agreement was signed is in conformity with the Fourth Directive of the EU EUFD The conformity was examined by developing “disclosure requirement worksheet” based on disclosure provisions of both Turkish regulation and the EUFD and quantifying the conformity and by running Mann Whitney U test The result has shown that even though Turkish regulation’s conformity with the disclosure provision of the EUFD was reasonably high there are a number disclosure items required by the EUFD for which the Turkish regulation is not in conformity with This would suggest that an amendment in disclosure provisions of Turkish regulation is needed if Turkey were to join the EU as a full member Key words: Disclosure requirements conformity EU Directive Turkish regulation

Kaynakça

  • Adams, C. A. and McMillan, K. M. (1997), Internationalising Financial Reporting in a Newly Emerging Market Economy: The Polish Example, Advances in International Accounting, Vol. 10: 134-169.
  • Adhikari, A. and Tondkar, R. H. (1992), Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchange, Journal of International Management and Accounting, Vol. 4, No. 2: 75-105.
  • Akdogan, N. (1991), Dorduncu Yonergenin Ongordugu Bilanco Tablosu ve Ulkemizdeki Uygulamalarla Karsilastirilmasi, (Balance Sheet Format of the Fourth Directive and Comparison of it with the Format Used in Turkey), Türkiye XII Muhasebe Egitimi Sempozyumunda Sunulan Bildiri (Paper Presented in Accounting Education Symposium No.XII), Girne, Kibris.
  • Alexander, D. and Archer, S. (1992), The European Accounting Guide, Academic Press, London.
  • Boross, A. H. Clarkson, A. H. and Fraser, M. (1995), Pressure and Conflicts in Moving Towards Harmonisation of Accounting Practice: The Hungarian Experience, The European Accounting Review, Vol. 4, No. 4: 713-737.
  • Choi, F. D. S. and Mueller, G. G. (1992), International Accounting (2nd Ed.), Prentice-Hall inc., New Jersey, USA.
  • Çürük, T. (2000), An Analysis of Factors Influencing Accounting Disclosure in
  • Turkey, İstanbul Menkul Kıymetler Borsası, İstanbul.
  • Gray, S. J. (1984), International Accounting Standards: Some Observations on Developments in Private and Public Regulation, in Gaffikin, M. J. R. (Ed.), Contemporary Accounting Thought, Prentice-Hall, Sydney.
  • Hopwood, A. G. (1994), Some Reflections on the Harmonisation of Accounting within the EU, The European Accounting Review, Vol. 3, No. 2: 241-253.
  • Illes, P. W., Clarkson, A. H. and Fraser, M. (1996), Change and Choice in Hungarian Accounting Practice, The European Accounting Review, Vol. 5, No. 3: 523- 545.
  • Yalkin, Y. K. (2000) On the Road of European Union, Expected Accounting Harmonisation Problems in Turkey and Recommended Solutions (Avrupa Birliği Yolundaki Türkiye’de Beklenen Muhasebe Harmonisasyon Sorunları ve Çözüm Önerileri) Muhasebe Bilim Dünyası Dergisi, Vol. 2,No. 1: 1-18
  • Lukas, W. (1992), Austria, in Alexander, D. and Archer, S. (Eds.), The European Accounting Guide, Academic Press, London: 703-731.
  • Mugan, C. S. (1995), Accounting in Turkey, European Accounting Review, Vol. 4, No. 2: 351-371.
  • Nasi, S. (1992), Finland, In Alexander, D. and Archer, S. (Eds.), The European Accounting Guide, Academic Press, London: 733-765.
  • Niehus, R. (1972), Harmonized Economic Community Accounting - A German View of the Draft Directive for Uniform Accounting Rules, The International Journal of Accounting Education and Research, Vol. 7, No. 2, Spring: 91- 125.
  • Nobes, C. (1983), The Evolution of the Harmonizing Provisions of the 1980 and 1981 Companies Acts, Accounting and Business Research, Vol. 13, No. 53, Winter: 43-53.
  • Nobes, C. (1991), The Baring Securities Guide to International Financial Reporting, Blackwell, UK.
  • Nobes, C. and Parker, R. (1995), Comparative International Accounting (4th Ed.), Prentice Hall, UK.
  • Roberts, C. B., Salter, S. B. and Kantor, J. (1996), The IASC Comparability Project and Current Financial Reporting Reality: An Empirical Study of Reporting in Europe, British Accounting Review, No. 28: 1-22.
  • Siegel, S. (1956), Non-parametric Statistics for the Behavioural Sciences, McGraw Hill, NY.
  • Tay, S. W. (1989), Corporate Financial Reporting Regulatory Systems and Comparability, Ph.D. Thesis, University of Exeter, UK.
  • Whinney, M. and Ernst, E. (1978), The Fourth Directive: Its Effect on the Annual Accounts of Companies in the UK and Ireland, Kluwer Publishing, London.

AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

Yıl 2007, Cilt: 16 Sayı: 2, 187 - 202, 01.09.2007

Öz

Üye ülkeler arasında muhasebe alanında mevcut farklılıkları ortadan kaldırmak
amacı ile Avrupa Birliği (AB) tarafından birtakım genelgeler yayınlanmış olup, Dört
Nolu genelgenin mevcut muhasebe alanındaki AB genelgeleri içerisinde en önemli
olduğu kabul edilmektedir. Bu çalışmada AB’ne tam üye olmayan fakat bu alanda
1964 yılından bu yana çaba gösteren Türkiye’de mevcut hukuki düzenlemenin Avrupa
Birliği Dört Nolu Genelgesi’nin (ABDNG) şirketler tarafından açıklanacak bilgilerle
ilgili hükümleri ile uyum içerisinde olup olmadığı araştırılmıştır. Türkiye’de ki halka
açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumu,Türkiye deki
hukuki düzenlemeler ile ABDNG’nin analizi sonucu geliştirilen “açıklanması zorunlu
bilgi çalışma tablosundaki” verilere dayanılarak ölçülmüş (nicel hale getirilmiş) ve de
Mann-Whitney U istatistiği kullanılarak test edilmiştir. Bu çalışmanın sonucu halka
açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumunun oldukça
yüksek düzeyde olduğunu göstermesinin yanısıra, halen ABDNG tarafından şirketlerce
açıklanması gerekli görüldüğü halde Türkiye de ki mevcut kanunlarca açıklanması
zorunlu olmayan birtakım bilgilerin mevcut olduğunu ortaya koymuştur. Bu sonuç,
Türkiye’nin AB’ye tam üye olması durumunda, halka açıklanacak bilgilerle ilgili
hukuki düzenlemelerde birtakım değişikliğe gitmesinin gerekli olduğunu işaret
etmektedir.

Kaynakça

  • Adams, C. A. and McMillan, K. M. (1997), Internationalising Financial Reporting in a Newly Emerging Market Economy: The Polish Example, Advances in International Accounting, Vol. 10: 134-169.
  • Adhikari, A. and Tondkar, R. H. (1992), Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchange, Journal of International Management and Accounting, Vol. 4, No. 2: 75-105.
  • Akdogan, N. (1991), Dorduncu Yonergenin Ongordugu Bilanco Tablosu ve Ulkemizdeki Uygulamalarla Karsilastirilmasi, (Balance Sheet Format of the Fourth Directive and Comparison of it with the Format Used in Turkey), Türkiye XII Muhasebe Egitimi Sempozyumunda Sunulan Bildiri (Paper Presented in Accounting Education Symposium No.XII), Girne, Kibris.
  • Alexander, D. and Archer, S. (1992), The European Accounting Guide, Academic Press, London.
  • Boross, A. H. Clarkson, A. H. and Fraser, M. (1995), Pressure and Conflicts in Moving Towards Harmonisation of Accounting Practice: The Hungarian Experience, The European Accounting Review, Vol. 4, No. 4: 713-737.
  • Choi, F. D. S. and Mueller, G. G. (1992), International Accounting (2nd Ed.), Prentice-Hall inc., New Jersey, USA.
  • Çürük, T. (2000), An Analysis of Factors Influencing Accounting Disclosure in
  • Turkey, İstanbul Menkul Kıymetler Borsası, İstanbul.
  • Gray, S. J. (1984), International Accounting Standards: Some Observations on Developments in Private and Public Regulation, in Gaffikin, M. J. R. (Ed.), Contemporary Accounting Thought, Prentice-Hall, Sydney.
  • Hopwood, A. G. (1994), Some Reflections on the Harmonisation of Accounting within the EU, The European Accounting Review, Vol. 3, No. 2: 241-253.
  • Illes, P. W., Clarkson, A. H. and Fraser, M. (1996), Change and Choice in Hungarian Accounting Practice, The European Accounting Review, Vol. 5, No. 3: 523- 545.
  • Yalkin, Y. K. (2000) On the Road of European Union, Expected Accounting Harmonisation Problems in Turkey and Recommended Solutions (Avrupa Birliği Yolundaki Türkiye’de Beklenen Muhasebe Harmonisasyon Sorunları ve Çözüm Önerileri) Muhasebe Bilim Dünyası Dergisi, Vol. 2,No. 1: 1-18
  • Lukas, W. (1992), Austria, in Alexander, D. and Archer, S. (Eds.), The European Accounting Guide, Academic Press, London: 703-731.
  • Mugan, C. S. (1995), Accounting in Turkey, European Accounting Review, Vol. 4, No. 2: 351-371.
  • Nasi, S. (1992), Finland, In Alexander, D. and Archer, S. (Eds.), The European Accounting Guide, Academic Press, London: 733-765.
  • Niehus, R. (1972), Harmonized Economic Community Accounting - A German View of the Draft Directive for Uniform Accounting Rules, The International Journal of Accounting Education and Research, Vol. 7, No. 2, Spring: 91- 125.
  • Nobes, C. (1983), The Evolution of the Harmonizing Provisions of the 1980 and 1981 Companies Acts, Accounting and Business Research, Vol. 13, No. 53, Winter: 43-53.
  • Nobes, C. (1991), The Baring Securities Guide to International Financial Reporting, Blackwell, UK.
  • Nobes, C. and Parker, R. (1995), Comparative International Accounting (4th Ed.), Prentice Hall, UK.
  • Roberts, C. B., Salter, S. B. and Kantor, J. (1996), The IASC Comparability Project and Current Financial Reporting Reality: An Empirical Study of Reporting in Europe, British Accounting Review, No. 28: 1-22.
  • Siegel, S. (1956), Non-parametric Statistics for the Behavioural Sciences, McGraw Hill, NY.
  • Tay, S. W. (1989), Corporate Financial Reporting Regulatory Systems and Comparability, Ph.D. Thesis, University of Exeter, UK.
  • Whinney, M. and Ernst, E. (1978), The Fourth Directive: Its Effect on the Annual Accounts of Companies in the UK and Ireland, Kluwer Publishing, London.
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Assoc. Prof. Dr. Turgut Çürük Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2007
Gönderilme Tarihi 29 Aralık 2013
Yayımlandığı Sayı Yıl 2007 Cilt: 16 Sayı: 2

Kaynak Göster

APA Çürük, A. P. D. T. (2007). AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(2), 187-202.