DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA

Gökhan Özer; Abdullah Kürşat Merter

doi:10.31460/mbdd.647218

DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA

Öz

Bu çalışmanın amacı, denetim komitesi özellikleri ile finansal raporlama zamanlılığı arasındaki ilişkiyi incelemektir. Bu kapsamda, 2008-2017 yılları arasında BİST’te işlem gören 233 şirketten elde edilmiş 1903 adet gözlem kullanılarak çoklu regresyon analizi yapılmış ve denetim komitesi bağımsızlığının, finansal uzmanlığının, üye sayısının, toplantı sıklığının ve cinsiyet çeşitliliğinin finansal raporlama zamanlılığı ile ilişkisi test edilmiştir. Çalışmanın bulguları; denetim komitesi üyelerinin bağımsız olması, üyelerin yıllık belirli periyotlarda toplanmaları ve komitelerin karma cinsiyet gruplarından oluşmasın finansal raporların daha kısa sürede kamuya duyurulmasında önemli etkenler olduğunu göstermektedir. Ayrıca araştırma sonuçları bir bütün olarak değerlendirildiğinde, teorik beklentilere uygun ve birbiriyle tutarlı sonuçlar olduğu görülmektedir.

Anahtar Kelimeler

Finansal Raporlama Zamanlılığı,Denetim Komitesi,Cinsiyet Çeşitliliği

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Gökhan Özer
0000-0002-3255-998X
Türkiye

Abdullah Kürşat Merter ^*
0000-0001-6874-1890
Türkiye

Yayımlanma Tarihi

25 Şubat 2020

Gönderilme Tarihi

15 Kasım 2019

Kabul Tarihi

12 Ocak 2020

Yayımlandığı Sayı

Yıl 2020 Cilt: 22

DOI

https://doi.org/10.31460/mbdd.647218

IZ

https://izlik.org/JA22UD96JG

Kaynak Göster

RIS / Bibtex

APA

Özer, G., & Merter, A. K. (2020). DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi, 22, 228-248. https://doi.org/10.31460/mbdd.647218

AMA

1.Özer G, Merter AK. DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. MODAV-MBDD. 2020;22:228-248. doi:10.31460/mbdd.647218

Chicago

Özer, Gökhan, ve Abdullah Kürşat Merter. 2020. “DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA”. Muhasebe Bilim Dünyası Dergisi 22 (Şubat): 228-48. https://doi.org/10.31460/mbdd.647218.

EndNote

Özer G, Merter AK (01 Şubat 2020) DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. Muhasebe Bilim Dünyası Dergisi 22 228–248.

IEEE

[1]G. Özer ve A. K. Merter, “DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA”, MODAV-MBDD, c. 22, ss. 228–248, Şub. 2020, doi: 10.31460/mbdd.647218.

ISNAD

Özer, Gökhan - Merter, Abdullah Kürşat. “DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA”. Muhasebe Bilim Dünyası Dergisi 22 (01 Şubat 2020): 228-248. https://doi.org/10.31460/mbdd.647218.

JAMA

1.Özer G, Merter AK. DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. MODAV-MBDD. 2020;22:228–248.

MLA

Özer, Gökhan, ve Abdullah Kürşat Merter. “DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA”. Muhasebe Bilim Dünyası Dergisi, c. 22, Şubat 2020, ss. 228-4, doi:10.31460/mbdd.647218.

Vancouver

1.Gökhan Özer, Abdullah Kürşat Merter. DENETİM KOMİTESİ ÖZELLİKLERİNİN FİNANSAL RAPORLAMA ZAMANLILIĞINA ETKİSİ: BİST’TE BİR UYGULAMA. MODAV-MBDD. 01 Şubat 2020;22:228-4. doi:10.31460/mbdd.647218

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