TÜRKİYE’DE ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA UYUMUN FİRMALARIN KAZANÇ KALİTESİ ÜZERİNE ETKİSİ

Yıl 2017, Cilt: 16 Sayı: 51, 103 - 114, 01.06.2017

Hümeyra Adıgüzel

Öz

Çalışmada Türkiye’de halka açık firmaların Uluslararası Finansal Raporlama Standartlarına UFRS uyumu sonrası kazanç kalitelerinde değişiklik olup olmadığı incelenmiştir. Kazanç kalitesi ölçüsü olarak keyfi tahakkukyönetimi miktarları kullanılmış ve keyfi tahakkuk yönetimi performansa göre düzeltilmiş keyfi tahakkuk modeliile ölçülmüştür. Bulgular Türkiye’de UFRS uygulayan işletmelerin Yerel Raporlama Çerçevesine göre daha aztahakkuk yönetimi yaptığını ve kazanç kalitelerinin daha yüksek olduğunu göstermektedir

Anahtar Kelimeler

keyfi tahakkuk yönetimi, kazanç kalitesi, UFRS

The Effect of IFRS Adoption to the Earnings Quality of Turkish Firms

Öz

This study examines whether IFRS adoption of Turkish firms increases the earnings quality of the firms. In thestudy earnings quality is measured through abnormal accruals. Abnormal accruals are measured by the perfromance adjusted discreationary accruals model. The results show that IFRS adoption of Turkish firms decreasesaccrual management and increases earnings quality

Anahtar Kelimeler

Discreationary Accruals, earnings management, IFRS

Kaynakça

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