Yasemin KÖSE, Serhan GÜRKAN

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DİĞER KAPSAMLI GELİR İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ: BORSA İSTANBUL'DA İŞLEM GÖREN ŞİRKETLERDE BİR ARAŞTIRMA*

Uluslararası Muhasebe Standartları Kurulunun (UMSK), 2007 yılında Uluslararası Muhasebe Standartları 1 (UMS 1)de yaptığı değişiklikle birlikte diğer kapsamlı gelir döneme ait gelir tablosunda veya ayrı bir tabloda raporlanmaya başlamıştır. Bu çalışmanın amacı; TMS-1e göre raporlanan diğer kapsamlı gelirin işletmenin piyasa değerini açıklama konusunda finansal tablo kullanıcılarına yararlı bilgi sağlayıp sağlamadığının incelenmesidir. Kapsamlı gelir raporlaması ile işletmenin piyasa değeri arasındaki ilişki, Ohlson (1995)in modeli temel alınarak, 2008Q12013Q1 dönemi için Borsa İstanbulda işlem gören şirketlerden seçilen grup üzerinden araştırılmıştır. Çalışmanın sonuçları, işletmenin piyasa değeri ile kapsamlı gelir raporlaması arasında istatiksel olarak anlamlı bir ilişkinin varlığını ortaya koymaktadır.

VALUE RELEVANCE ANALYSIS OF COMPREHENSIVE INCOME: EVIDENCE FROM COMPANIES LISTED ON BORSA ISTANBUL

With there vision of International Accounting Standard 1 (IAS 1) by the International Accounting Standards Board (IASB) in 2007, the importance of comprehensive income as an indicator of corporate per formance has been in creased. The purpose of this paper is to test whether other comprehensive income provide decision-use fulinformation for users of financial information. Based on the Ohlson s model (1995), the paper tests the value-relevance of comprehensive income disclosure duringthe period 2008Q12013Q1 for the select group of the Borsa Istanbul listed companies. The results show that the relationship between comprehensive income and market prices is statistic ally meaningful. Our findings, therefore, suggest that other comprehensive income provides decision-use fulinformation to users of financial statements.
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Muhasebe Bilim Dünyası Dergisi-Cover
  • Yayın Aralığı: 4
  • BaÅŸlangıç: 2015
  • Yayıncı: MÖDAV Muhasebe Öğretim Ãœyeleri Bilim ve Dayanışma Vakfı
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