UFRS’YE UYUMUN KÜRESEL REKABET GÜCÜ ÜZERİNDEKİ ETKİSİ

Yıl 2024, Sayı: 133, 179 - 210, 23.08.2024

Ünal Eryılmaz , Deniz Koçak

https://doi.org/10.52836/sayistay.1500046

Öz

Uluslararası Finansal Raporlama Standartlarına (UFRS) küresel uyum, muhasebe uygulamalarının harmonizasyonunu ve finansal tabloların karşılaştırılabilirliğini artıran önemli bir dönüşümü temsil etmektedir. Bu dönüşümün kapsamlı bir incelemesini sağlamak amacıyla çalışmada, ülkelerin UFRS’ye uyum seviyesi ile küresel rekabet edebilirlik göstergeleri arasındaki ilişki, çoklu varyans analizi (MANOVA) ve diskriminant analizi kullanılarak incelenmiştir. 86 ülkeden elde edilen veriler analiz edilerek, UFRS’ye
uyum seviyelerine göre çeşitli rekabet edebilirlik göstergelerinde önemli farklılıklar saptanmıştır. MANOVA sonuçları, tam veya kısmi UFRS uyumuna sahip ülkelerin genellikle daha yüksek kurumsal kalite, altyapı ve bilgi ve iletişim teknolojisi uyum oranlarına sahip olduğunu göstermektedir. Diskriminant analizi, ülkeleri UFRS uyum seviyelerine göre %77.9 doğruluk oranıyla sınıflandırarak, bu uyum seviyelerinin belirlenmesinde ilgili göstergelerin kritik bir rol oynadığını göstermektedir. Bulgular, UFRS uyumunun ekonomik performansı ve kurumsal kaliteyi artırabileceğini göstermekte ve politika yapıcılar için değerli bilgiler sunmaktadır.

Anahtar Kelimeler

UFRS, Küresel Rekabet Edebilirlik, MANOVA, Diskriminant Analizi, Kurumsal Kalite, Ekonomik Performans

THE IMPACT OF IFRS ADOPTION ON GLOBAL COMPETITIVENESS

Öz

Global adoption of International Financial Reporting Standards (IFRS) represents a significant transformation that enhances the harmonization of accounting practices and the comparability of financial statements. In this study, the relationship between countries’ levels of IFRS adoption and global competitiveness indicators is investigated using Multivariate Analysis of Variance (MANOVA) and discriminant analysis to comprehensively examine this transformation. Data from 86 countries are analyzed, revealing significant differences in several competitiveness indicators based on IFRS adoption levels. The MANOVA results indicate that countries with full or partial IFRS adoption generally exhibit higher institutional quality, infrastructure, and information and communication technology adoption rates. The discriminant analysis classifies countries based on their IFRS adoption levels with an accuracy rate of 77.9%, demonstrating that these adoption levels play a critical role in determining the relevant indicators. The findings suggest that adopting IFRS can enhance economic performance and institutional quality providing valuable insights for policymakers.

Anahtar Kelimeler

IFRS, Global Competitiveness, MANOVA, Discriminant Analysis, Institutional Quality, Economic Performance

Kaynakça

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