Yönetici Pozisyonunun Finansal Raporlamadaki Rolü: BİST Kurumsal Yönetim Endeksine İlişkin Bulgular

Öz

Finansal tabloların doğru, güvenilebilir, karşılaştırılabilir ve ihtiyaca uygun olması için uluslararası muhasebe ve finansal raporlama standartlarına göre düzenlenmesi önemli unsurdur. Bu bağlamda, Türkiye Muhasebe Standartları ve Türkiye Finansal Raporlama Standartları TMS/TFRS , işletmelerde finansal raporlamanın bilgi kalite düzeyine olumlu etki yaparak işletmelerin performans düzeylerinin belirlenmesinde finansal bilgi kullanıcılarına daha doğru bilgi sunmuştur.Bu çalışmanın amacı, kurumsal yönetim çerçevesinde finansal raporlamanın bilgi güvenilirliği ve kalitesi ile işletmelerin yönetici pozisyonu arasındaki ilişkinin incelenmesidir. Söz konusu ilişkinin belirlenmesinde Borsa İstanbul BİST ’a kayıtlı Kurumsal Yönetim Endeksine tabi işletmelerin yöneticilerine uygulanan anket değerlendirilmiştir. Çalışmada, araştırmadaki hipotezleri desteklemek için, ankette yer alan değişkenlerden yararlanarak Mann-Whitney U test ve ANOVA analizleri yapılmıştır. Araştırma sonucunda, yönetici pozisyonu ile finansal raporlamanın bilgi güvenirliği ve kalitesi arasında anlamlı farklılık olduğu saptanmıştır.

Anahtar Kelimeler

• Finansal Raporlama, Uluslararası Finansal Raporlama Standartları, Kurumsal Yönetim, Yönetici Pozisyonu

Role of Executives Position in the Financial Reporting: Evidence from BIST Corporate Governance Index

Öz

It is important concept to prepare the financial statements according to international accounting and financial reporting standards so that they can be reliable, comparable and convenient for the needs. In this contex, Turkish Accounting Standards and Turkish Financial Reporting Standards TAS/TFRS had a positive impact on the information quality level of financial reporting in enterprises and offered more correct information to financial information users in determining the performance levels of enterprises. The purpose of this paper, while determining the relationship between the reliability and quality of financial reporting and manager position, the questionnaire which was carried out to the businesses manager dependent on Corporate Governance Index that is enrolled to Istanbul Stock Exchange BIST was evaluated. In this study, The Mann-Whitney U and ANOVA tests were used to analyze the variables in the survey to examine the abovementioned hypotheses; statistical analyses were performed. The result of the study reveals that there are significant differences in the relationship between the executives’ position and reliability and quality of information of the financial reporting.

Anahtar Kelimeler

• Financial Reporting, International Financial Reporting Standards, Corporate Governance, Executives Position.

Kaynakça

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