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İNTERNET TABANLI FİNANSAL RAPORLAMANIN FİNANSAL BİLGİNİN NİTELİKSEL ÖZELLİKLERİ ÜZERİNE ETKİSİ

Yıl 2019, Cilt: 19 Sayı: 58, 119 - 138, 01.10.2019

Öz

Küreselleşme ve bilgi teknolojilerinde yaşanan gelişmelere bağlı olarak fiziki sınırların ortadan kalkması, dünya ekonomilerinin bütünleşmesi, yatırım ve yatırımcıların uluslararası nitelik kazanması finansal raporlama sistemlerinde ve finansal raporlama süreçlerinde değişiklikler yaratmıştır. İnternetin finansal raporların bilgi kullanıcılarına iletilmesinde bir araç olarak kullanılmaya başlanması bu değişikliklerden bir tanesidir. Finansal raporlara erişimin arttırılması işletmeler ve yatırımcılar açısından önemlidir. Ancak ülkelerin ulusal muhasebe uygulamaları ve standartlarına göre hazırlanan finansal raporlar, beklenilen faydayı sağlamamaktadır. Uluslararası Muhasebe Standartları Kurulu tarafından yayımlanan Uluslararası Finansal Raporlama Standartlarına göre hazırlanan finansal raporlar ise dünya genelindeki tüm kullanıcılar için anlaşılabilir ve karşılaştırılabilir olduğundan daha fazla fayda sağlama potansiyeline sahiptir. Uluslararası standartlara göre hazırlanan finansal raporların birincil niteliksel özellikler olan ihtiyaca ve gerçeğe uygun sunum ile ikincil niteliksel özellikler olan karşılaştırılabilirlik, zamanında sunum, doğrulanabilirlik ve anlaşılabilirlik yönünden daha güçlü olacağı ve finansal raporlama kalitesini arttıracağı literatürde kabul görmüş genel bir olgu haline gelmiştir. Çalışmanın amacı da 2004 ile 2005 ve 2005 ile 2016 yılları arasında internet tabanlı finansal raporlamada ve UFRS setinde meydana gelen değişimi incelemek ve internet tabanlı finansal raporlamanın finansal bilginin taşıması gereken niteliksel özellikler üzerine etkilerini ortaya koymaktır. Nitekim mukayese dönemleri itibariyle internet tabanlı finansal raporlamanın içeriğinde ve finansal bilginin niteliğinde meydana gelen değişimler çalışmanın bulguları olarak sunulmuştur

Kaynakça

  • Abdelsalam, O.H., and El-Masry, A. (2008). “The İmpact Of Board İndependence And Ownership Structure On TheTimeliness Of Corporate İnternet Reporting Of Irish-Listed Companies”, Managerial Finance, 34(12), 907- 918.
  • Abdelsalam, O.H., and Street, D.L. (2007). “Corporate Governance And The Timeliness Of Corporate İnternet Reporting By U.K. Listed Companies”, Journal of International Accounting, Auditing and Taxation, 16, 111-130. Abdelsalam, O.H., Bryant, S.M., and Street, D.L. (2007). “An Examination of Comprehensiveness of Corporate Internet Reporting Provided by London-ListedCompanies”, Journal of International Accounting Research, 6(2), 1-33.
  • Abdul Hamid, F.Z., and MdSalleh, M.S. (2005). “The Determinants of the Investor Relations Information in The Malaysian Companies’ Website”, Corporate Ownership&Control, 3(1), 173-185.
  • Allam, A. and Lymer, A. (2003). “Development in Internet Financial Reporting: Reviewand Analysis Across Five Developed Countries”, The International Journal of Digital Accounting Research, 3(6), 165-199.
  • Aly, D., Simon, J. and Hussainey, K. (2010). “Determinants of Corporate İnternet Reporting: Evidence From Egypt”, Managerial Auditing Journal, 25(2), 182-202.
  • Beest V.F., Braam G. and Boelens S. (2009). “Quality of Financial Reporting: Measuring Qualitative Characteris- tics”, Working Paper, 9(108), 1-41.
  • Bonson, E. and Escobar, T. (2006). “Digital Reporting İn Eastern European: An Empirical Study” International Journal of Accounting Information System, 7, 299-318.
  • Celik, O., Ecer, A. and Karabacak, H. (2006). “Impact of Firm Specific Characteristics on the Web Based Business Reporting: Evidence from the Companies Listed in Turkey”, Problems and Perspectives in Management, 4(3), 100-133.
  • Chan, W.K. and Wickramasinghe, N. (2006). “Using the İnternet for Financial Disclosure: The Australian Expe- rince”, International Journal Electronic Finance, 2(1), 118-150.
  • Davey, H. and Homkajohn, K. (2004). “Corporate Internet Reporting: An Asian Example”, Problems and Perpec- tives in Management, 2, 211-227.
  • Debreceny, R., Gray, G.L. and Rahman, A. (2002). “The Determinants Of Internet Financial Reporting”, Journal of Accounting and Public Policy, 21(4-5), 371-394.
  • Deller, D., Stubenrath, M. and Weber, C. (1999). “A Survey on the Use of the Internet For Investor Relations in The USA, The UK and Germany”, The European Accounting Review, 8(2), 351-364.
  • Dolinšek, T., Tominc, P. and Skerbinjek, A.L. (2014). “The Determinants Of İnternet Financial Reporting İn Slo- venia”, Online Information Review, 38(7), 842-860.
  • Doymaz, M. (2011). Finansal Raporlamada Şeffaflığın Önemi ve XBRL Uygulamalarının Şeffaflığa Etkisi: ABD Örneği ve Türkiye Kıyaslaması, Basılmamış Doktora Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Ada- na.
  • Ercan, C. (2007). İnternette Finansal Raporlama ve Geleceğe İlişkin Yönelimler, Basılmamış Doktora Tezi, Celal Bayar Üniversitesi Sosyal Bilimler Enstitüsü, Manisa.
  • Ettredge, M., and Gerdes, J. (2005). “Timeliness of İnvestor Relations Data at Corporate Websites”, Communica- tions of the ACM, 48(1), 95-100.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2001a). “The Presentation of Financial İnformation at Corporate Websites”, International Journal of Accounting Information Systems, 2, 149-168.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2001b). “A Web Site Design Model for Financial Information”, Communications of the ACM, 44(11), 51-55.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2002). “Dissemination of İnformationfor İnvestors At Corporate Websites”, Journal of Accounting and Public Policy, 21, 357-369.
  • Ezat, A., and El-Masry, A. (2008). “The İmpact of Corporate Governance on the Timeliness of Corporate İnternet Reporting By Egyptian Listed Companies”, Managerial Finance, 34(12), 848-867.
  • FASB. (2000). Business Reporting Research Project: Electronic Distribution Of Business Reporting İnformation. Steering Committee Report Series. Financial Accounting Standards Board.
  • IASC. (1999). IASC Publishers Study of Business Reporting on the Internet. Press Release: International Accoun- ting Standards Committee, 15 November 1999.
  • Kelton, A.S., and Yang, Y. (2008). “The İmpact Of Corporate Governance on Internet Financial Reporting”, Jour- nal of Accounting and Public Policy, 27(1), 62-87.
  • Khadaroo, M.I. (2005). “Business Reporting on the İnternet in Malaysia and Singapore: A Comparative Study”, Corporate Communications An International Journal, 10(1), 58-68.
  • Lodhia, S.K., Allam, A. and Lymer, A. (2004). “Corporate Reporting on the Internet in Australia: An Exploratory Study”, Australian Accounting Review, 14(3), 64-71.
  • Marston, C. and Polei, A. (2004). “Corporate Reporting on the İnternet By German Companies” International Journal of Accounting Information System, 5, 285-311.
  • Özdemir, F.S. (2001). Finansal Raporlama Sistemlerinin Bilginin İhtiyaca Uygunluğu Açısından Değerlendiril- mesi: İMKB Şirketlerinde Finansal Başarısızlık Tahminleri Yönüyle Bir Uygulama, Basılmamış Doktora Tezi, Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Pervan, I. (2006). “Voluntary Financial Reporting on the Internet- Analysis of the Practice of Stock-Market Listed Crotian and Slovene Joint StockCompanies”, Financial Theory and Practice, 30(1), 1-27.
  • Petravick, S. and Gillett, J. (1996, July). “Financial Reporting on the World Wide Web”, Management Accounting, 26-29.
  • Pirchegger, B. and Wagenhofer, A. (1999). “Financial İnformation on the Internet: A Survey Of The Homepages of Austrian Companies”, The European Accounting Review, 8(2), 383-395.
  • Temizel, F. ve Çoşkun, O. (2010). “Finansal Piyasalar İle Etkin Bir İletişim Ve Geliştirilmiş Şeffaflık Aracı Olarak Yatırımcı İlişkileri”, Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, 12(2), 81-102.
  • TMSK, Kavramsal Çerçeve
  • Trabelsi, S., Labelle, R. and Laurin, C. (2004). “CAP Forum on E-Business: The Management of Financial Disc- losure on Corporate Websites: A Conceptual Model”, Canada Accounting Perspectives, 3(2), 235- 259.
  • Uyar, S ve Çelik, M. (2006) “Sürekli Kamuyu Aydınlatma ve Internet Ortamında Finansal Raporlama Surecinde Kullanılan Diller”, Ege Academic Review, 6(2), 93-103.
  • Xiao, J.Z., Yang, H. and Chow, C.W. (2004). “The Determinants and Characteristics of Voluntary Internet-Based Disclosures By Listed Chinese Companies”, Journal of Accounting and Public Policy, 23, 191- 225.

THE EFFECT OF INTERNET BASIS FINANCIAL REPORTING ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION

Yıl 2019, Cilt: 19 Sayı: 58, 119 - 138, 01.10.2019

Öz

Due to developments in information technologies and globalization the elimination of physical boundaries, integration of world economies, internationalization of investment and investors have created changes in financial reporting systems and financial reporting processes. One of these changes is that the Internet is being used as a tool for communicating financial reports to information users .Increasing access to financial reports is important for businesses and investors. However, the financial reports prepared according to the national accounting practices and standards of countries do not provide the expected benefit. Financial reports prepared in accordance with the International Financial Reporting Standards published by the International Accounting Standards Board have the potential to provide more benefits as they are understandable and comparable to all users worldwide. It has become a general phenomenon accepted in the literature that financial reports prepared according to international standards will be stronger in terms of primary qualitative characteristics and comparability, timely presentation, verifiability and comprehensibility, which will be the primary qualitative characteristics, and increase the quality of financial reporting. The aim of this study is to examine the changes in internet-based financial reporting and IFRS set between 2004 and 2005 and 2005 and 2016 and to reveal the effects of internet-based financial reporting on the qualitative characteristics that financial information should bear. As a matter of fact, the changes in the nature of financial reporting and the nature of financial information by comparison are presented as the findings of the study

Kaynakça

  • Abdelsalam, O.H., and El-Masry, A. (2008). “The İmpact Of Board İndependence And Ownership Structure On TheTimeliness Of Corporate İnternet Reporting Of Irish-Listed Companies”, Managerial Finance, 34(12), 907- 918.
  • Abdelsalam, O.H., and Street, D.L. (2007). “Corporate Governance And The Timeliness Of Corporate İnternet Reporting By U.K. Listed Companies”, Journal of International Accounting, Auditing and Taxation, 16, 111-130. Abdelsalam, O.H., Bryant, S.M., and Street, D.L. (2007). “An Examination of Comprehensiveness of Corporate Internet Reporting Provided by London-ListedCompanies”, Journal of International Accounting Research, 6(2), 1-33.
  • Abdul Hamid, F.Z., and MdSalleh, M.S. (2005). “The Determinants of the Investor Relations Information in The Malaysian Companies’ Website”, Corporate Ownership&Control, 3(1), 173-185.
  • Allam, A. and Lymer, A. (2003). “Development in Internet Financial Reporting: Reviewand Analysis Across Five Developed Countries”, The International Journal of Digital Accounting Research, 3(6), 165-199.
  • Aly, D., Simon, J. and Hussainey, K. (2010). “Determinants of Corporate İnternet Reporting: Evidence From Egypt”, Managerial Auditing Journal, 25(2), 182-202.
  • Beest V.F., Braam G. and Boelens S. (2009). “Quality of Financial Reporting: Measuring Qualitative Characteris- tics”, Working Paper, 9(108), 1-41.
  • Bonson, E. and Escobar, T. (2006). “Digital Reporting İn Eastern European: An Empirical Study” International Journal of Accounting Information System, 7, 299-318.
  • Celik, O., Ecer, A. and Karabacak, H. (2006). “Impact of Firm Specific Characteristics on the Web Based Business Reporting: Evidence from the Companies Listed in Turkey”, Problems and Perspectives in Management, 4(3), 100-133.
  • Chan, W.K. and Wickramasinghe, N. (2006). “Using the İnternet for Financial Disclosure: The Australian Expe- rince”, International Journal Electronic Finance, 2(1), 118-150.
  • Davey, H. and Homkajohn, K. (2004). “Corporate Internet Reporting: An Asian Example”, Problems and Perpec- tives in Management, 2, 211-227.
  • Debreceny, R., Gray, G.L. and Rahman, A. (2002). “The Determinants Of Internet Financial Reporting”, Journal of Accounting and Public Policy, 21(4-5), 371-394.
  • Deller, D., Stubenrath, M. and Weber, C. (1999). “A Survey on the Use of the Internet For Investor Relations in The USA, The UK and Germany”, The European Accounting Review, 8(2), 351-364.
  • Dolinšek, T., Tominc, P. and Skerbinjek, A.L. (2014). “The Determinants Of İnternet Financial Reporting İn Slo- venia”, Online Information Review, 38(7), 842-860.
  • Doymaz, M. (2011). Finansal Raporlamada Şeffaflığın Önemi ve XBRL Uygulamalarının Şeffaflığa Etkisi: ABD Örneği ve Türkiye Kıyaslaması, Basılmamış Doktora Tezi, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü, Ada- na.
  • Ercan, C. (2007). İnternette Finansal Raporlama ve Geleceğe İlişkin Yönelimler, Basılmamış Doktora Tezi, Celal Bayar Üniversitesi Sosyal Bilimler Enstitüsü, Manisa.
  • Ettredge, M., and Gerdes, J. (2005). “Timeliness of İnvestor Relations Data at Corporate Websites”, Communica- tions of the ACM, 48(1), 95-100.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2001a). “The Presentation of Financial İnformation at Corporate Websites”, International Journal of Accounting Information Systems, 2, 149-168.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2001b). “A Web Site Design Model for Financial Information”, Communications of the ACM, 44(11), 51-55.
  • Ettredge, M., Richardson, V.J. and Scholz, S. (2002). “Dissemination of İnformationfor İnvestors At Corporate Websites”, Journal of Accounting and Public Policy, 21, 357-369.
  • Ezat, A., and El-Masry, A. (2008). “The İmpact of Corporate Governance on the Timeliness of Corporate İnternet Reporting By Egyptian Listed Companies”, Managerial Finance, 34(12), 848-867.
  • FASB. (2000). Business Reporting Research Project: Electronic Distribution Of Business Reporting İnformation. Steering Committee Report Series. Financial Accounting Standards Board.
  • IASC. (1999). IASC Publishers Study of Business Reporting on the Internet. Press Release: International Accoun- ting Standards Committee, 15 November 1999.
  • Kelton, A.S., and Yang, Y. (2008). “The İmpact Of Corporate Governance on Internet Financial Reporting”, Jour- nal of Accounting and Public Policy, 27(1), 62-87.
  • Khadaroo, M.I. (2005). “Business Reporting on the İnternet in Malaysia and Singapore: A Comparative Study”, Corporate Communications An International Journal, 10(1), 58-68.
  • Lodhia, S.K., Allam, A. and Lymer, A. (2004). “Corporate Reporting on the Internet in Australia: An Exploratory Study”, Australian Accounting Review, 14(3), 64-71.
  • Marston, C. and Polei, A. (2004). “Corporate Reporting on the İnternet By German Companies” International Journal of Accounting Information System, 5, 285-311.
  • Özdemir, F.S. (2001). Finansal Raporlama Sistemlerinin Bilginin İhtiyaca Uygunluğu Açısından Değerlendiril- mesi: İMKB Şirketlerinde Finansal Başarısızlık Tahminleri Yönüyle Bir Uygulama, Basılmamış Doktora Tezi, Ankara Üniversitesi Sosyal Bilimler Enstitüsü, Ankara.
  • Pervan, I. (2006). “Voluntary Financial Reporting on the Internet- Analysis of the Practice of Stock-Market Listed Crotian and Slovene Joint StockCompanies”, Financial Theory and Practice, 30(1), 1-27.
  • Petravick, S. and Gillett, J. (1996, July). “Financial Reporting on the World Wide Web”, Management Accounting, 26-29.
  • Pirchegger, B. and Wagenhofer, A. (1999). “Financial İnformation on the Internet: A Survey Of The Homepages of Austrian Companies”, The European Accounting Review, 8(2), 383-395.
  • Temizel, F. ve Çoşkun, O. (2010). “Finansal Piyasalar İle Etkin Bir İletişim Ve Geliştirilmiş Şeffaflık Aracı Olarak Yatırımcı İlişkileri”, Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi, 12(2), 81-102.
  • TMSK, Kavramsal Çerçeve
  • Trabelsi, S., Labelle, R. and Laurin, C. (2004). “CAP Forum on E-Business: The Management of Financial Disc- losure on Corporate Websites: A Conceptual Model”, Canada Accounting Perspectives, 3(2), 235- 259.
  • Uyar, S ve Çelik, M. (2006) “Sürekli Kamuyu Aydınlatma ve Internet Ortamında Finansal Raporlama Surecinde Kullanılan Diller”, Ege Academic Review, 6(2), 93-103.
  • Xiao, J.Z., Yang, H. and Chow, C.W. (2004). “The Determinants and Characteristics of Voluntary Internet-Based Disclosures By Listed Chinese Companies”, Journal of Accounting and Public Policy, 23, 191- 225.
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Serap Nur Özata Bu kişi benim

Fevzi Serkan Özdemir Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 19 Sayı: 58

Kaynak Göster

APA Özata, S. N., & Özdemir, F. S. (2019). İNTERNET TABANLI FİNANSAL RAPORLAMANIN FİNANSAL BİLGİNİN NİTELİKSEL ÖZELLİKLERİ ÜZERİNE ETKİSİ. Muhasebe Ve Denetime Bakış, 19(58), 119-138.