İNTERNET TABANLI FİNANSAL RAPORLAMANIN FİNANSAL BİLGİNİN NİTELİKSEL ÖZELLİKLERİ ÜZERİNE ETKİSİ

Küreselleşme ve bilgi teknolojilerinde yaşanan gelişmelere bağlı olarak fiziki sınırların ortadan kalkması, dünya ekonomilerinin bütünleşmesi, yatırım ve yatırımcıların uluslararası nitelik kazanması finansal raporlama sistemlerinde ve finansal raporlama süreçlerinde değişiklikler yaratmıştır. İnternetin finansal raporların bilgi kullanıcılarına iletilmesinde bir araç olarak kullanılmaya başlanması bu değişikliklerden bir tanesidir. Finansal raporlara erişimin arttırılması işletmeler ve yatırımcılar açısından önemlidir. Ancak ülkelerin ulusal muhasebe uygulamaları ve standartlarına göre hazırlanan finansal raporlar, beklenilen faydayı sağlamamaktadır. Uluslararası Muhasebe Standartları Kurulu tarafından yayımlanan Uluslararası Finansal Raporlama Standartlarına göre hazırlanan finansal raporlar ise dünya genelindeki tüm kullanıcılar için anlaşılabilir ve karşılaştırılabilir olduğundan daha fazla fayda sağlama potansiyeline sahiptir. Uluslararası standartlara göre hazırlanan finansal raporların birincil niteliksel özellikler olan ihtiyaca ve gerçeğe uygun sunum ile ikincil niteliksel özellikler olan karşılaştırılabilirlik, zamanında sunum, doğrulanabilirlik ve anlaşılabilirlik yönünden daha güçlü olacağı ve finansal raporlama kalitesini arttıracağı literatürde kabul görmüş genel bir olgu haline gelmiştir. Çalışmanın amacı da 2004 ile 2005 ve 2005 ile 2016 yılları arasında internet tabanlı finansal raporlamada ve UFRS setinde meydana gelen değişimi incelemek ve internet tabanlı finansal raporlamanın finansal bilginin taşıması gereken niteliksel özellikler üzerine etkilerini ortaya koymaktır. Nitekim mukayese dönemleri itibariyle internet tabanlı finansal raporlamanın içeriğinde ve finansal bilginin niteliğinde meydana gelen değişimler çalışmanın bulguları olarak sunulmuştur

Anahtar Kelimeler:

Finansal Raporlama, İnternet Tabanlı Finansal Raporlama, Finansal Bilgi, Finansal Raporlama Kalitesi, Finansal Bilginin Niteliksel Özellikleri.

THE EFFECT OF INTERNET BASIS FINANCIAL REPORTING ON THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION

Due to developments in information technologies and globalization the elimination of physical boundaries, integration of world economies, internationalization of investment and investors have created changes in financial reporting systems and financial reporting processes. One of these changes is that the Internet is being used as a tool for communicating financial reports to information users .Increasing access to financial reports is important for businesses and investors. However, the financial reports prepared according to the national accounting practices and standards of countries do not provide the expected benefit. Financial reports prepared in accordance with the International Financial Reporting Standards published by the International Accounting Standards Board have the potential to provide more benefits as they are understandable and comparable to all users worldwide. It has become a general phenomenon accepted in the literature that financial reports prepared according to international standards will be stronger in terms of primary qualitative characteristics and comparability, timely presentation, verifiability and comprehensibility, which will be the primary qualitative characteristics, and increase the quality of financial reporting. The aim of this study is to examine the changes in internet-based financial reporting and IFRS set between 2004 and 2005 and 2005 and 2016 and to reveal the effects of internet-based financial reporting on the qualitative characteristics that financial information should bear. As a matter of fact, the changes in the nature of financial reporting and the nature of financial information by comparison are presented as the findings of the study

Keywords:

Financial Reporting, Internet Basis Financial Reporting, Financial Information, Financial Reporting Quality, Qualitative Characteristics of Financial Information,

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