Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

1301-8752 1309-6338

Hacettepe Üniversitesi

10.17065/huniibf.399838

DETERMINANTS OF THE TIMELINESS OF FINANCIAL REPORTING: EMPIRICAL EVIDENCE FROM TURKEY

FİNANSAL RAPORLAMANIN ZAMANINDA YAPILMASININ BELİRLEYİCİLERİ: TÜRKİYE'DEN AMPİRİK KANIT

Suadiye

Gülhan

Mustafa Kemal Üniversitesi, İ.İ.B.F.

06 28 2019

37 2 365 386 02 28 2018 11 20 2018

1983

Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Timeliness is a fundamentalcharacteristic of the relevance of financial information and critical for thefunctioning of an efficient capital market. This study has two cardinal aims;firstly it aims to determine the timeliness of financial reporting for Turkishlisted firms. Secondly, the study aims to investigate the impact of firmspecific factors- profitability, size- and other related factors such assector, index and auditing on the timeliness of financial reporting in Turkey.The statistical results indicate that 73 % of the firms that prepareconsolidated financial statements and 57 % of the firms that prepareunconsolidated financial statements publish their financial reports earlierthan the regulatory deadline. Estimation results of multivariate regressionindicate that profitability, firm size, audit firm, index which firms arelisted and sector affect the timeliness of financial reporting.

Zamanında sunum, finansal bilginin ihtiyaca uygunluğununönemli bir özelliğidir ve sermaye piyasasının etkin işleyişi açısından kritiköneme sahiptir. Bu çalışmanın iki temel amacı vardır. Birincisi, Türkiye'definansal raporlamanın zamanlılığını belirlemektir. İkincisi ise karlılık,büyüklük gibi firmaya özgü faktörler ile sektör, endeks ve denetim firmalarıgibi ilgili diğer faktörlerin Türkiye’deki finansal raporlamanın zamanlamasınailişkin etkilerini araştırmaktır. Tanımlayıcı analiz sonuçlarına göre konsolidefinansal tablolar hazırlayan şirketlerin % 73'ü, konsolide olmayan finansaltablolar hazırlayan şirketlerin de % 57'si mali raporlarını yasal süreninbitiminden önce yayınlamaktadırlar. Çok değişkenli regresyonun tahminsonuçları, kârlılığın, şirket büyüklüğünün, denetim firmasının, şirketlerinlistelendiği endeksin ve sektörün, finansal raporlamanın zamanlamasınıetkilediğini göstermektedir.

Timeliness the timeliness of financial reporting

Zamanında sunum finansal raporlamanın zamanlılığı

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