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

Yıl 2020, Cilt: 22 - MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı, 228 - 248, 25.02.2020
https://doi.org/10.31460/mbdd.647218

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.

Kaynakça

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Toplam 68 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Gökhan Özer 0000-0002-3255-998X

Abdullah Kürşat Merter 0000-0001-6874-1890

Yayımlanma Tarihi 25 Şubat 2020
Gönderilme Tarihi 15 Kasım 2019
Yayımlandığı Sayı Yıl 2020 Cilt: 22 - MODAV 16. Uluslararası Muhasebe Konferansı Özel Sayısı

Kaynak Göster

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