Muhasebe politikalarının seçimine etki eden faktörler: Borsa İstanbul (bist)'da bir uygulama

Bu araştırmanın amacı, BİSTde faaliyet gösteren Gıda-İçki ve Dokuma-Giyim-Deri sektöründeki işletmelerin muhasebe politikası seçimini belirleyen önemli etkenlerin belirlenmesidir. Bu amaçla borsada faaliyet gösteren bu firmaların muhasebe politikalarının seçiminde, yöneticilerin tercihlerini etkileyen faktörler belirlenmeye çalışılmıştır. 57 işletmenin 2013 yılına ait 7 farklı muhasebe politikası incelenerek, bu politikaların seçiminde etkili olabilecek değişkenler belirlenmeye çalışılmıştır. 13 ayrı bağımsız değişken esas alınarak, çok değişkenli istatistiksel bir metot olan Kısmi En Küçük Kareler Regresyonu kullanılarak analiz yapılmıştır. Analiz sonucuna göre 13 bağımsız değişken ile kurulan 7 modelden sadece Maddi Duran Varlıkları Değerleme yöntemine ilişkin model anlamlı bulunmuştur. MDV değerleme yöntemi ile ikramiye ödeme planı, kısa vadeli borçların toplam borçlara oranı ve duran varlıkların toplam varlıklara oranı arasında pozitif ilişki, diğer değişkenler arasında negatif ilişki olduğu tespit edilmiştir.

Factors affecting the selection of accounting policies: An application inbist

Aim of this research is determining factors that affect accounting policy choice of food-drink and textileclothing-leather businesses operating BIST. For this purpose, factors affecting managers choices were tried to determine in chosing accounting policy of these businesses operating BIST. By analysing 7 different accounting policies belonging 57 operating businesses in 2013, factors affecting these accounting policies were tried to determine. 13 different variables are taking as a basis, Partial Least Squares Regression (PLSR) which is a multivariate statistical method was used in this analysis. By analysis result, just one model about valuation of fixed asset among 7 models that established 13 independent variables is significant. There is positive relationship between valuation of fixed assets and bonus plan, short-term (current) debt to total debt ratio and fixed assets to total assets ratio. Finally, there is negative relationship between valuation of fixed assets and other variables.

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