Farzaneh Jalali ALIABADI, Amirhossein Mahdavi SHAHRI

TRANSPARENCY IN FINANCIAL REPORTING WITH OR WITHOUT IFRS: THE CASE OF IRAN*

Geçtiğimiz iki yıl boyunca, uluslararası ticaret, sermaye akımları ve ekonomik entegrasyon ülkelerin standartlarının eş zamanlı olarak değişme eğilimi göstermesine neden olmuştur. Bu nedenle, birçok ülke UFRS'ye doğru hareket etmeye başlamıştır. UFRS'leri savunanlar; standartlarda benzerliğin karşılaştırılabilirliğin ve şeffaflığın artırılması yoluyla bilgi kalitesini artıracağını ve sermaye maliyetini azaltacağını savunmaktadırlar. Buna göre, yasa yapıcılar UFRS'lerin şeffaflık, karşılaştırılabilirlik ve raporlama kalitesinin artırılması yoluyla yatırımcılara fayda sağlayacağını tahmin etmişlerdir. Öte yandan, muhalifler yüksek kalitedeki standartların muhasebe raporlarının iyileştirilmesinde yararlı olduğuna inanmalarına karşın, kurumsal yapı ve kurumlar motivasyon gibi diğer faktörler de söz konusudur. Bu çalışmada, önceki çalışmalara ve deneyimlere referans vererek UFRS'lerin benimsenmesinin raporların kalitesi ve şeffaflığı üzerindeki olası etkileri araştırılmaktadır.

UFRS BAZLI OLAN VEYA OLMAYAN FİNANSAL RAPORLAMADA ŞEFFAFLIK: İRAN ÖRNEĞİ

During the past two decades, growth in international trade, capital flows, and the economic integration has led to inclination to synchronization of standards of countries. Hence, many countries began moving towards IFRS. IFRS proponents argue that similarity in standards would improve information quality through improving comparability and transparency and would cut capital cost. Accordingly, law makers have predicted that IFRS would benefit investors by transparency, comparability and enhancing reporting quality. On the other hand, opponents believe that although utilizing high quality standards are useful in improving accounting reports, yet there are other factors involved, such as institutional structure and corporation motivation. In this paper, we are trying to investigate the possible effects of IFRS adoption on quality and transparency of reports with referencing to prior studies and experiences.

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