MADDİ DURAN VARLIKLARIN MUHASEBE POLİTİKASI SEÇİMİNİ ETKİLEYEN FAKTÖRLER ÜZERİNE AMPİRİK BİR İNCELEME

Bu çalışmada, 2005-2017 yılları arasında BİST’te işlem gören firmaların TMS16 uyarınca maddi duran varlıkları için seçtikleri muhasebe politikası ile buseçimi etkileyen ekonomik faktörler ampirik olarak incelenmiştir. Tanımlayıcıistatistikler, firmaların büyük çoğunluğunun muhasebe politikası olarakmaliyet yöntemini seçtiğini, yeniden değerleme yöntemini seçen firmaların dayıllar itibariyle giderek arttığını göstermiştir. Analiz sonuçlarına göre, maliyetile yeniden değerleme yöntemini seçen firmalar arasında karlılık, finansalkaldıraç, sabit kıymet yoğunluğu ve büyüme potansiyelleri bakımındanönemli farklılıklar vardır. Ayrıca, büyük, finansal kaldıracı ve sabit kıymetyoğunluğu yüksek olan firmalar yeniden değerleme yöntemini seçme eğilimigöstermiştir.

AN EMPIRICAL ANALYSIS ON THE FACTORS AFFECTING THE ACCOUNTING POLICY CHOICE OF TANGIBLE ASSETS

In this study, the accounting policy choices of BIST firms for their tangible fixed assets in accordance with IAS-16 and the economic factors affecting these choices were examined empirically for the period 2005- 2017. The descriptive statistics showed that the majority of the firms chose the cost method as an accounting policy, and the number of firms that chose the revaluation method has gradually increased over the years. According to the analysis results, there are significant differences in profitability, financial leverage, fixed asset intensity and growth potentials, between firms that choose cost and revaluation method. Also, large firms and those with high leverage and fixed assets intensity have tended to choose the revaluation method.

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