A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis

Metin Atmaca; Hakan Çelenk

A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis

Yıl 2011, Sayı: 49, 113 - 125, 01.01.2011

Öz

International Accounting and Financial Reporting Standards (IAS and IFRS) effect both formally and contextually the financial statements prepared by enterprises. Such effects do change financial analysis results that have a crtical role while making strategic decision for enterprises. In this study, IAS and IFRS were surveyed if they have any effects on quality level pertaining to financial analysis practices of enterprises. “The First 500 Greatest Industrial Corporations in Turkey” were chosen by Istanbul Chamber of Industry for this research. Survey method was opted for this study and the data were put to regression analysis afterwards. In accordance with the research, it has been understood that IAS and IFRS positively effect the quality level of financial analyses prepared by enterprises

Anahtar Kelimeler

Accounting Standard, International Accounting Standards, International Financial Reporting Standards, Financial Analysis, Regression Analysis

Uluslararası Muhasebe Ve Finansal Raporlama Standartlarının Finansal Analize Etkilerinin Regresyon Analizi ile Ölçülmesine Yönelik Bir Arastırma

Yıl 2011, Sayı: 49, 113 - 125, 01.01.2011

Metin Atmaca Hakan Çelenk

Öz

Uluslararası Muhasebe ve Finansal Raporlama Standartları (UMS ve UFRS) isletmelerin düzenledikleri finansal tablolarda hem biçimsel hem de içerik olarak etkilemektedir. Bu tür etkiler, isletmeler için stratejik kararların alınmasında önemli yeri olan finansal analiz sonuçlarını da değistirmektedir. Çalısmada UMS ve UFRS’lerin isletmelerin finansal analiz uygulamalarının kalite düzeyine etkisi olup olmadığı arastırılmıstır. Arastırma için İstanbul Sanayi Odası tarafından her yıl açıklanan “Türkiye’nin ilk 500 Sanayi Kurulusu” seçilmistir. Arastırmada anket yöntemi kullanılmıs olup, veriler regresyon analizine tabi tutulmustur. Arastırma doğrultusunda UMS ve UFRS’lerin isletmelerin finansal analizlerinin kalite düzeyine olumlu yönde etkide bulunduğu sonucuna ulasılmıstır.

Anahtar Kelimeler

Muhasebe Standardı, Uluslar arası Muhasebe Standartları, Uluslararası Finansal Raporlama Standartları, Finansal Analiz, Regresyon Analizi

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID	JA82UM94UT
Bölüm	Araştırma Makalesi
Yazarlar	Metin Atmaca Bu kişi benim Hakan Çelenk Bu kişi benim
Yayımlanma Tarihi	1 Ocak 2011
Gönderilme Tarihi	1 Ocak 2011
Yayımlandığı Sayı	Yıl 2011 Sayı: 49

Kaynak Göster

APA	Atmaca, M., & Çelenk, H. (2011). A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance(49), 113-125.
AMA	Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. Ocak 2011;(49):113-125.
Chicago	Atmaca, Metin, ve Hakan Çelenk. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance, sy. 49 (Ocak 2011): 113-25.
EndNote	Atmaca M, Çelenk H (01 Ocak 2011) A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance 49 113–125.
IEEE	M. Atmaca ve H. Çelenk, “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”, The Journal of Accounting and Finance, sy. 49, ss. 113–125, Ocak 2011.
ISNAD	Atmaca, Metin - Çelenk, Hakan. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance 49 (Ocak 2011), 113-125.
JAMA	Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. 2011;:113–125.
MLA	Atmaca, Metin ve Hakan Çelenk. “A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis”. The Journal of Accounting and Finance, sy. 49, 2011, ss. 113-25.
Vancouver	Atmaca M, Çelenk H. A Research Intented To Assess The Effects Of International Accounting And Financial Reporting Standards To Financial Analysis Using Regression Analysis. The Journal of Accounting and Finance. 2011(49):113-25.