Halka Açık Türk Şirketlerinin Finansal Tablolarının Uyum Düzeyi

Araştırmamız, Sermaye Piyasası Kurulu (SPK) tarafından yayınlanan finansal tablo formatlarına şirketlerin uyum düzeyini ölçmeyi hedeflemektedir. Çalışmamız, İstanbul Borsa'sına kote 420 şirketin 2013 ve 2014 yılı bilançoları ve gelir tabloları üzerinde yürütülmüştür. Geliştirilen formül yardımı şirketlerin finansal tablolarının formata uyum derecesi hesaplanmıştır. Araştırma sonuçlarına göre, yayınlanan formatlara uyum düzeyinin oldukça yüksek olduğu, gelir tablosuna uyum düzeyinin, bilançoya uyum düzeyinin üzerinde olduğu ortaya çıkmıştır. Diğer taraftan bireysel finansal tablolardaki uyumun konsolide tablolara göre daha yüksek olduğu belirlenmiştir. Şirketlerin, formata bağlı kalarak raporlama yaptığı görülmüştür. Bu durum, Türkiye'nin kültürel yapısını ile de uyumlu çıkmıştır.

Harmonization of Turkish Listed Companies' Financial Statements

The research aims to measure the harmonization level of companies to financial statements formats that were issued by Capital Market Board (SPK). The article examines the financial statements covering periods of 2013 and 2014 of 420 companies that are publicly traded in Istanbul Capital Market. Harmonization level is calculated by a formula developed in the article. According to findings, the harmonization is so high, and the harmonization of income statements are over that of balance sheets. On the other hand, the harmonization of sole financial statements is higher than that of consolidated financial statements. It is seen that the companies comply with the formats. The findings are in aligned with the sociological structure of Turkey determined.

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