DENETİM KOMİTESİ ETKİNLİĞİ VE İHTİYATLILIK KAVRAMI

Yıl 2019, Cilt: 9 Sayı: 1, 85 - 89, 30.07.2019

Gokhan Ozer Abdullah Kursat Merter

https://doi.org/10.17261/Pressacademia.2019.1072

Öz

Amaç-
Bu çalışmanın temel amacı, denetim komitesi etkinliği ile
finansal raporlama kalitesinin göstergesi olarak belirlenen şirketlerin ihtiyatlılık
düzeyleri arasındaki ilişki incelemektir.

Yöntem-
Bu amaca ulaşmak için, 2008-2017 yılları
arasında BİST’te işlem gören 233 finansal olmayan şirketten elde edilmiş 1903
adet gözlem kullanılarak panel veri regresyon analizi yapılmıştır.

Bulgular-
Araştırma bulgusu, denetim komitesi
etkinliğinin ihtiyatlılık ile pozitif ilişkili olduğunu göstermektedir.

Sonuç-
Yapılan analizler sonucunda, denetim komitesi
etkinliği yüksek olan firmaların daha ihtiyatlı muhasebe politikaları
izleyeceği ve buna bağlı olarak finansal raporlama kalitesinin de artacağı
söylenebilir.

Anahtar Kelimeler

Denetim komitesi etkinliği, ihtiyatlılık, kar/hisse senedi getirisi, panel veri analizi

AUDIT COMMITTEE EFFECTIVENESS AND CONSERVATISM CONCEPT

Öz

Purpose-
The main aim of this study is to examine the
relationship between audit committee effectiveness and conservatism levels of
companies identified as indicators of financial reporting quality.

Methodology-
In order to achieve this aim, panel data
regression analysis was performed using 1903 observations obtained from 233
non-financial publicly-traded company between 2008-2017.

Findings-
The research findings show that the
effectiveness of the audit committee is positively related to conservatism
level of companies.

Conclusion-
As a result of the analysis, it can be said
that the firms with high audit committee effectiveness will follow more conservatism
accounting policies and consequently the quality of financial reporting will
increase.

Anahtar Kelimeler

Audit committee effectiveness, conservatism, basu model, panel data analysis

Kaynakça

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