EYMEN GÜREL, MUSTAFA GÜROL DURAK

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İşletmesel raporlama

Yüksek kalitede finansal raporlama, sağlıklı işleyen ve güçlü bir ekono- mik sistemin temel ihtiyacıdır. Bu nedenle, gerek bütün halinde raporların gerekse seçilen tablo kalemlerinin/gruplarının kalitelerinin belirlenmesi konusu araştırmacılar tarafından oldukça yoğun ilgi görmektedir. Ancak, kalitenin belirlenmesinin yanı sıra, finansal raporların kalitesini etkileyen faktörleri ele alan çalışmalar da oldukça yoğunluktadır. Bu çalışma da, literatüre paralel olarak, işletmelerin finansal raporların kalitesi üzerin- de etkili olduğu düşünülen özelliklerini açıklamayı amaçlamaktadır. Bu doğrultuda gerçekleştirilen literatür taraması sonucunda, “işletme büyük- lüğü”, “sermaye yapısı”, “ortaklık yapısı”, “yöneticilerin özellikleri”, “de- netim şirketi tercihi”, “kurumsal yönetime verilen önem”, “yabancı ortaklı olma durumu” gibi konuların işletmelerin, özellikle UFRS’ye ilişkin, fi- nansal raporlama kararlarında önemli etkilere sahip olduğu belirlenmiştir.

Fırm specıfıc reportıng

High quality financial reporting is the fundamental need of a healty and strong economy. Thus, questioning the quality of either complete set of or only selected items/groups in financial statements attracts great attention of researchers. However, there is also an intensive research on factors af- fecting financial reporting quality next to determining the quality level. In this study also, aims at explaining the characteristics of companies which may affect their financial reporting quality. The literature review shows that “firm size”, “capital structure”, “ownership structure”, “charecteristics of management”, “audit firm preference”, “importance given to corporate governance”, “having foreign partners”, etc. have important effects on the financial reporting (especially IFRS) related decisions of companies.
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Mali Çözüm-Cover
  • ISSN: 1303-5444
  • Yayın Aralığı: Yılda 6 Sayı
  • Başlangıç: 1991
  • Yayıncı: İstanbul Serbest Muhasebeci Mali Müşavirler Odası
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İşletmesel raporlama

EYMEN GÜREL, MUSTAFA GÜROL DURAK

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