Doğuş EKTİK, Hasan SEZGİN, Sevda A. COŞKUN, Yasemin KARATAŞ

ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINA GÖRE RAPORLAMANIN FİNANSAL ORANLARA ETKİLERİNİN DEĞERLENDİRİLMESİNE YÖNELİK BİR ARAŞTIRMA

Bu çalışmanın amacı Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartları’nın mali tablo ve finansal rasyolar üzerindeki etkisini inceleyen çalışmalara yönelik bir içerik analizi yapmaktır. Bu amaç doğrultusunda yayınlanmış 69 makale ve tezi içeren çalışma incelenmiş ve bir literatür taraması yapılmıştır. Çalışmada makale ve tezlerin yıllara, incelenen ülkelere, kullanılan araştırma yöntemlerine, ölçek aralıklarına ve finansal rasyoların dağılımlarına yer verilmiştir. İçerik analizi sonucunda araştırma yöntemleri olarak sırayla en çok t-test, wilcoxon işaret testi ve karşılaştırmalı analiz tekniği kullanıldığı tespit edilmiştir. Araştırmaya dâhil edilen çalışmalardaki uygulamalarda finansal oranların genelinde UFRS sonrası farklılaşmanın saptandığı ve her grupta bu farklılaşmanın artış yönünde ağırlıkta olduğu görülmektedir.

Anahtar Kelimeler:

Literatür Taraması, UMS/UFRS, Finansal Rasyolar

A Research on Evaluation of Impact on Financial Ratios in Reporting According to International Financial Reporting Standards

The purpose of this study is to conduct a content analysis of the studies that examine, the impact of International Accounting Standards and International Financial Reporting Standards the impact on the financial statements and financial ratios. For this purpose, published 69 studies, which includes articles and theses are examined and a literature review was conducted. In this study, articles and theses are categorised by years, examined, by countries where is examined, the research methods used, distribution range of the scale and financial ratios. As a result of content analysis have been detected that the most widely used methods in order of t-test, wilcoxon signed-rank test and comperative analysis technique. For applications in the study were included in the study that determined the differentiation of post-IFRS financial ratios and in general it is observed that the increase in weight towards this differentiation in each group

Keywords:

Literature Review, IAS/IFRS, Financial Ratios,

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