KORUNMA MUHASEBESİ UYGULAMASININ BELİRLEYİCİLERİ VE KAZANÇ DALGALANMASINDA KORUNMA MUHASEBESİ ETKİSİ

TFRS 9, finansal riskten korunma ve koruma muhasebesi uygulamasına yönelik düzenlemeler getirmektedir. Bu çalışmanın amacı, BIST Sınai endeksinde işlem gören şirketlerde korunma muhasebesi uygulamasında belirleyici olan faktörleri ve kazanç dalgalanmasında korunma muhasebesi uygulamasının etkisini araştırmaktır. Ulaşılan bulgular, bağımsız denetim firması, firma büyüklüğü, şirket yaşı ile korunma muhasebesi uygulaması arasında anlamlı ilişki olduğunu göstermektedir. Kazanç dalgalanmasına yönelik bulgular ise, korunma muhasebesi uygulamasının şirketlerin kazançlarındaki oynaklığı azalttığına dair anlamlı kanıt ortaya koymamıştır. Çalışma ortaya koyduğu bulgular ile konuya ilişkin sınırlı sayıdaki literatüre katkıda bulunmaktadır.

Anahtar Kelimeler:

TFRS 9, Korunma Muhasebesi, Kazanç Dalgalanması, Finansal Riskten Korunma

DETERMINANTS OF HEDGE ACCOUNTING AND IMPACT OF HEDGE ACCOUNTING ON EARNINGS VOLATILITY

TFRS 9 standard contains regulations on financial hedging and hedge accounting. The aim of this study is to investigate the determinants of hedge accounting application and the effect of hedge accounting on earnings volatility in the BIST Industrial Index. The findings indicate a significant relationship between hedge accounting and firm size, type of independent audit firm and firm age. However, the results do not reveal significant evidence that application of hedge accounting reduces earnings volatility. Study contributes to the limited literature on the subject with its findings.

Keywords:

TFRS 9, Hedge Accounting, Earnings Volatility, Hedging,

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“TFRS-9 Finansal Araçlar Sunum”, 19.01.2017 tarih ve 29953 sayılı Resmi Gazete.