Quality of the Financial Reporting within the IFRS: Research on Determining the Attitudes and Evaluations of Financial Information Users

Öz

The transition to International Financial Reporting Standards (IFRS) in Turkey can lead to important effects on the financial reports of businesses, and the process of analyzing these reports. A change in the offices of financial reports required of businesses is due to the transition to IFRS. This study examines whether IFRS affects the process of financial reporting. The study measures the effects and perceptions of IFRS the process of financial reporting on businesses operating on the Istanbul Stock Exchange (ISE). This article adds to the literature by estimating the attitudes and evaluations of financial managers, analysis and investor with respect to the effect of IFRS harmonization on financial performance of listed firms in Turkey and providing analyses on the quality of financial reporting. A questionnaire survey was used, and data were analyzed via multi-regression analysis.

Anahtar Kelimeler

• Uluslararası Finansal Raporlama Standartları, Finansal Analiz, Kalite, İstanbul Menkul Kıymetler Borsası.

Quality of the Financial Reporting within the IFRS: Research on Determining the Attitudes and Evaluations of Financial Information Users

Öz

Türkiye’de Uluslararası Finansal Raporlama Standartları (IFRS) uygulamalarına geçiş, işletmelerin finansal tablolarında ve bu tabloların finansal raporlama sürecinin analizinde önemli etkilere yol açabilir. IFRS’lere geçiş ile birlikte işletmelerin finansal tablo kalemlerinde değişim meydana getirmektedir. Bu çalışma, IFRS’nın finansal raporlama sürecine yönelik etkileme süreci olup olmadığının belirlenmesi amaçlanmıştır. Bu çalışmada, IFRS kapsamında finansal raporlama sürecinin İstanbul Menkul Kıymetler Borsası’nda faaliyet gösteren işletmeler üzerindeki etkilerini ve algılamalarını ölçmek amaçlanmıştır. Bu çalışma, finansal raporlamanın kalitesine analiz sağlaması ve Türkiye’de borsaya kayıtlı firmalarda finansal performansın IFRS uyumuna etkisinin belirlenmesinde finans yöneticilerinin, analistlerin ve yatırımcıların tutum ve değerlendirmelerinin benimsenmesi açısından literatüre katkı sağlanması beklenmektedir . Çalışmada anket yöntemi kullanılmış olup, ankete ilişkin sorular çoklu regresyon analizine tabi tutulmuştur.

Anahtar Kelimeler

• International Accounting and Financial Reporting Standards, Financial Analysis, Quality, Istanbul Stock Exchange.

Kaynakça

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