Covid 19 Pandemisinin "Raporlama Tarihinden Sonraki Olaylara" Etkisi: Türk Firmaları Üzerine Bir İçerik Analizi
Covid-19 pandemisinin tüm dünyada önemli etkileri olmuş ve bu etkiler çeşitli boyutlarıyla araştırılmış ve araştırılmaya devam etmektedir. Bu çalışmada, Covid-19 pandemisinin finansal raporlamaya etkisi UMS 10 Raporlama Tarihinden Sonraki Olaylar çerçevesinde değerlendirilmiş ve analiz edilmiştir. Çalışmada, 31 Mart 2020 tarihi itibarıyla BİST 100 endeksinde yer alan şirketlerin ara dönem finansal tabloları incelenmiştir. İncelenen şirketlerin %80'i raporlama tarihinden sonraki olaylarda veya başka bir dipnotta Covid-19 ile ilgili açıklama yapmıştır. Raporlama dönemi sonrası olay açıklaması yapan 53 şirket, Covid-19 pandemisi ile ilgili açıklamalarda bulunmuştur. Araştırma bulgularına göre sadece 3 şirket pandeminin etkileri hakkında yeterli açıklama yapmıştır. Sonuç olarak şirketler finansal raporlarında Covid-19 pandemisi ile ilgili yeterli ve kaliteli açıklamalar yapmamışlardır.
Anahtar Kelimeler:
Kovid 19, Pandemi, İçerik Analizi, TMS 10, Finansal Raporlama Kalitesi, , Finansal Raporlama Kalitesi
The Effects of Covid 19 Pandemic to "Events After the Reporting Date": A Content Analysis on Turkish Firms
The Covid pandemic has had significant effects all over the world, and these effects have been and will be researched in various dimensions. In this study, the effect of the Covid pandemic on financial reporting was assessed and analyzed within the framework of IAS 10 Events After the Reporting Date. In the study, the interim financial statements of the companies included in the BIST 100 index as of 31 March 2020 were examined. 80% of the companies inspected made a statement regarding covid in events after the reporting date or in another footnote. 53 companies that made an after the reporting period event disclosure made statements about the covid pandemic. And only 3 companies made sufficient statement about the effects of the pandemic. In conclusion companies do not make sufficient and quality statements regarding the covid pandemic in their financial reports.
Keywords:
covid 19, pandemic, Content Analysis, IAS 10, Financial Reporting Quality,
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- Yayın Aralığı: Yılda 2 Sayı
- Başlangıç: 2017
- Yayıncı: Hayrettin KESGİNGÖZ