MALİ TABLOLARIN ZAMANLILIĞINA ETKİ EDEN FAKTÖRLERİN İNCELENMESİ: TÜRKİYE ÖRNEĞİ

Günümüzün ekonomik ortamında, finansal raporlamanın zamanlamasının finansal piyasaların etkinliği üzerinde önemli etkileri bulunmaktadır. Mali tabloların geç yayınlanması, finansal piyasaların etkinliğini önemli derecede azaltmaktadır. Bu çalışmada, 2014-2017 yılları arasında Borsa İstanbul’da işlem görmüş 90 şirketin finansal raporlama zamanlamasına etki eden faktörlerin incelenmesi amaçlanmıştır. Regresyon analizinin sonuçlarına göre; firma büyüklüğü, denetim şirketinin türü, bağımsız yönetim kurulu üye oranı, karlılık ve borçluluk oranının mali tabloların sunum tarihi üzerinde önemli etkileri bulunmaktadır. Ampirik analizin sonuçlarının, düzenleyici kurumlar için önemli sonuçları bulunmaktadır.

Anahtar Kelimeler:

Mali Tablolar, Zamanlılık, Finansal Raporlama, Borsa İstanbul

THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY

In the current economic environment, the timeliness of corporate financial reporting is one of the important factors that have impact on the efficiency of financial markets. Delay in disclosure of financial statements prominently decreases the efficiency of financial markets. This study aims to analyze factors that influence timely corporate financial reporting by using a sample that includes 90 manufacturing firms listed on Borsa Istanbul over the period of 2014-2017. The results of regression analysis reveal that firm size, type of audit firm, board independency, profitability and leverage significantly affect the timeliness of financial statements. The findings of empirical analysis provide vital implications for regulatory agencies.

Keywords:

Financial Statements, Timeliness, Financial Reporting, Borsa Istanbul,

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