ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARININ FİNANSAL RAPORLAMA KALİTESİ ÜZERİNDEKİ ETKİSİNE YÖNELİK BİR ARAŞTIRMA

Bu çalışmanın amacı, Uluslararası Finansal Raporlama Standartlarının (UFRS) finansal raporlama kalitesi üzerindeki etkisini incelemektir. Bu doğrultuda panel regresyon analizi ile Borsa İstanbul (BİST) İmalat sektöründe faaliyet gösteren 50 şirketin UFSR Öncesi ve UFRS Sonrası (20052008) dönemlere ilişkin verileri kullanılarak UFRS'nin finansal raporlama kalitesi üzerindeki etkisi incelenmiştir. Analiz sonuçlarına göre, şirketlerin finansal raporlama kalitesinde UFRS'den sonra genel olarak anlamlı bir artış olduğu söylenebilir

A RESEARCH ON THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL REPORTING QUALITY

The purpose of this study is to determine the effects of international financial reporting standards on financial quality. In this regard, the effects of UFRS on financial reporting quality is examined with panel regression analysis by using before UFRS and after UFRS data of 50 enterprises which operate in BIST manufacturing sector. According to findings of the analysis is may be seen that there is an overall significant increase the financial reporting quality in enterprises after from UFRS

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