Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış

Merve Acar; Burcu Gürol

doi:10.25095/mufad.400230

Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış

Öz

Finansal sistemin en önemli kurumları arasında yeralan bankaların sundukları finansal tablolar, yatırımcı ve müşteri sayılarının fazlalığı, faaliyetlerinin ülke/ülkeler ekonomilerini etkileme gücü vb. nedenlerle birçok kullanıcı tarafından kullanılmaktadır. Kullanıcıların finansal tabloları hazırlayanlardan beklentileri, finansal tablo kalite düzeylerinin yüksek olmasıdır. Kâr yönetimi ve sermaye yönetimi uygulamaları finansal tablo kalite düzeyini olumsuz etkilemektedir. Bu çalışmada, amacı finansal tabloların kalite ve karşılaştırılabilirlik düzeylerini artırmak olan Uluslararası Finansal Raporlama Standartları’nın Türk Bankacılık sisteminin kâr ve sermaye yönetimi uygulamaları üzerindeki etkisi görülmeye çalışılmıştır. Elde edilen sonuçlara göre Türk Bankacılık sektörü kredi ve diğer alacaklar değer düşüklüğü karşılıkları aracılığıyla sınırlar dahilinde kâr ve sermaye yönetimi faaliyetlerinde bulunmaktadır. Diğer taraftan Uluslararası Finansal Raporlama Standartları’na geçiş ile kâr yönetimi davranışında azalış gözlemlenirken UFRS sonrası sermaye yönetimi faaliyetlerinde anlamlı bir değişim gözlemlenmemiştir.

Anahtar Kelimeler

Bankalar,Kâr Yönetimi,Sermaye Yönetimi,Banka Finansal Tabloları,UFRS,Finansal Tablolarda Kalite,Muhasebe Kalitesi,Kredi Kayıp Karşılıkları

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

İşletme

Bölüm

Araştırma Makalesi

Yazarlar

Merve Acar

Burcu Gürol

Yayımlanma Tarihi

1 Ekim 2017

Gönderilme Tarihi

27 Nisan 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2017 Sayı: 76

DOI

https://doi.org/10.25095/mufad.400230

IZ

https://izlik.org/JA29EP32GF

Kaynak Göster

RIS / Bibtex

APA

Acar, M., & Gürol, B. (2017). Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi, 76, 173-200. https://doi.org/10.25095/mufad.400230

AMA

1.Acar M, Gürol B. Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi. 2017;(76):173-200. doi:10.25095/mufad.400230

Chicago

Acar, Merve, ve Burcu Gürol. 2017. “Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış”. Muhasebe ve Finansman Dergisi, sy 76: 173-200. https://doi.org/10.25095/mufad.400230.

EndNote

Acar M, Gürol B (01 Ekim 2017) Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi 76 173–200.

IEEE

[1]M. Acar ve B. Gürol, “Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış”, Muhasebe ve Finansman Dergisi, sy 76, ss. 173–200, Eki. 2017, doi: 10.25095/mufad.400230.

ISNAD

Acar, Merve - Gürol, Burcu. “Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış”. Muhasebe ve Finansman Dergisi. 76 (01 Ekim 2017): 173-200. https://doi.org/10.25095/mufad.400230.

JAMA

1.Acar M, Gürol B. Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi. 2017;:173–200.

MLA

Acar, Merve, ve Burcu Gürol. “Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış”. Muhasebe ve Finansman Dergisi, sy 76, Ekim 2017, ss. 173-00, doi:10.25095/mufad.400230.

Vancouver

1.Merve Acar, Burcu Gürol. Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış. Muhasebe ve Finansman Dergisi. 01 Ekim 2017;(76):173-200. doi:10.25095/mufad.400230

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https://doi.org/10.31460/mbdd.969869