Hüseyin TEMİZ, Merve ACAR, Elçin DALKILIÇ

MUHAFAZAKÂR MUHASEBE VE YÖNETİM KURULU YAPISI İLİŞKİSİNİN İNCELENMESİ

Muhasebe uygulamaları varlıkların, yükümlülüklerin ve dönem sonucunu gösteren kâr tutarının belirlenmesine ve sunumuna dair düzenlemeler sayesinde gerçekleştirilmek-tedir. Bu düzenlemeler de yöneticilere belirli noktalarda esneklik/tercih hakkı sunmaktadır. Söz konusu tercih haklarının kullanılması sonucunda ise muhasebe sistemin-den üretilen bilgiler farklılaşmaktadır. Bu çalışmanın amacı muhafazakâr (ihtiyatlı) muhasebe uygulamaları ve firma yönetim kurulu yapısı arasındaki ilişkilerin incelenmesidir. Bu kapsamda BIST İmalat Sektöründe faaliyet gösteren firmaların 2012-2016 yıllarını kapsayan veriler kullanılarak incelemeler yapılmıştır. Muhafa-zakârlık düzeyi koşulsuz ve koşullu olmak üzere iki grupta incelenmiştir. Elde edilen bulgulara göre, ör-neklem ve inceleme dönemi itibariyle, firmaların yönetim kurulu yapıları ve koşulsuz muhafazakârlık düzeyleri arasında bir ilişki olmadığı tespit edilmiştir. Diğer taraftan koşullu muhafazakârlık kapsamında yönetim kurulu büyüklüğü artmasının muhafazakârlık düzeyini düşür-düğüne dair kanıtlar elde edilmiştir.

Anahtar Kelimeler:

Muhafazakar muhasebe, BIST İmalat Sektörü, Yönetim Yapısı, imalat sektörü

INVESTIGATION OF THE RELATIONSHIP BETWEEN ACCOUNTING CONSERVATISM AND BOARD STRUCTURE

Accounting practices are implemented through the regulations for the determination and presentation of the assets, liabilities and the profit amount representing the period result. These regulations also provide managers with the flexibility / choice right at certain situations. As a result of the use of these rights, the information generated from the accounting system becomes different. The aim of this study is to investigate the association between conservative (prudent) accounting practices and firms’ board structure. In this context, the companies which operate in BIST Manufacturing Sector have been examined by using the data covering 2012-2016. The level of conservatism is examined in two groups as unconditional and conditional conservatism. According to the findings, as of the sample and investigation period, it is determined that there is no relationship between the board structures and unconditional conservatism levels of firms. On the other hand, in the context of conditional conservatism, there is evidence that the increase in the board size reduces the level of conditional conservatism.

Keywords:

Accounting Conservatism, BIST Manufacturing Sector, Board Structure,

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