UFRS Temelli Bir Dipnotta Somut Dilin Belirginleştirilmesi. Bu Yatırım İsteğinin Artmasında Etkili olabilir mi?

Öz

Uluslararası Finansal Raporlama Standartları UFRS , finansal dipnotların karar vericiler için gerekli ve ilgili bilgileri sade ve somut bir dille ifade edilmesi gerektiğini belirtmektedir. Böylelikle, bu çalışma UFRS temelli bir dipnottaki somut ifadelerin belirginleştirilmesinin, yatırımcıların o firmaya olan yatırım isteğini arttırdığını gösteren deneysel sonuçlar sunmaktadır. Çalışma, dilsel seçimlerin; yatırımcılar tarafından finansal enstrümanların seçimindeki karar sürecine nasıl etki yaptığını gösteren ve somut dilin belirginleştirilmesinin yatırım isteğini arttırdığını gösteren daha önceki deneysel çalışmalara katkı sağlamaktadır

Anahtar Kelimeler

• Finansal dipnot, Yatırımcı Yeterliliği, Somut Dil

Highlighting the Concrete Language in IFRS Based Footnote. Would that Really Help to Increase Willingness to Invest?

Öz

IFRS International Financial Reporting Standards suggests that financial footnotes should present the necessary and relevant information for decision makers by using plain and concrete language. Thus, this study presents the empirical evidence that highlighting concrete language in an IFRS based financial footnote increases the investors’ willingness to invest in a firm. This study contributes the previous literature on how linguistic preferences in financial instruments affect the judgment of investors by showing empirical evidence that highlighting the concrete language may increase the investors’ willingness to invest.

Anahtar Kelimeler

• Financial footnote, Investor Competence, Concrete Language

Kaynakça

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