TMS 1 FİNANSAL TABLOLARIN SUNULUŞU STANDARDINA UYUM DERECELERİNİN BORSA ISTANBUL (BİST)’DA İNCELENMESİ

Bu çalışmanın amacı, TMS 1 Finansal Tabloların Sunuluşu Standardı kapsamında enerji, turizm ve bilişim sektörlerinde yer alan belirli şirketlerin düzenledikleri finansal tabloların açıklamalarının TMS 1’e uyumunu pozitif muhasebe teorilerini de dikkate alarak ölçmektir. Bu çalışma kapsamında, Borsa Istanbul (BİST)’da işlem gören 39 şirket sektörel bazda incelemeye dahil edilmiş ve söz konusu şirketlerin 2019 yılı yıllık finansal raporları dikkate alınmıştır. Açıklamalardan türetilen endeks verileriyle, açıklama belirleyicileri olarak belirlenen kârlılık, kaldıraç, likidite oranları ve şirket büyüklüğü arasındaki ilişki korelasyon analiziyle gerçekleştirilmiştir. Gerçekleştirilen analiz neticesinde, TMS 1 standardının açıklama gerekliliklerine uyumda; enerji ve turizm sektörlerinde incelenen şirketlerin, her bir sektör için TMS 1’e ortalama uyum oranının yüzde 98, bilişim sektöründe incelenen şirketlerin ise ortalama uyum oranının yüzde 97 olduğu tespit edilmiştir. Enerji sektöründe, kaldıraç ve şirket büyüklüğü ile TMS 1’e uyum arasında, bilişim sektöründe ise kârlılıkla TMS 1’e uyum arasında pozitif ilişki tespit edilmiştir.

Anahtar Kelimeler:

TMS 1 Finansal Tabloların Sunuluşu, TFRS Uyumluluk, Finansal Tablo Açıklamaları, Pozitif Muhasebe Teorileri, Şirket Göstergeleri

ANALYSIS OF THE DEGREE OF COMPLIANCE WITH TAS 1 PRESENTATION OF FINANCIAL STATEMENTS ON BORSA ISTANBUL (BIST)

The aim of this study is to gauge the compliance of select companies operating in health, energy, tourism and information technology by examining their respective annual reports and test their compliance to TAS 1 within the agency and signal theories. In this study, year 2019 annual reports of 39 listed companies on Borsa Istanbul (BIST) have been examined on an industry level. Annual reports have been graded based on indices derived from TAS 1. Profitability, leverage, liquidity ratios and company size have been taken as indicators of disclosure and their correlations with such TAS 1 indices have been analysed. The results of the analysis revealed that average compliance is 98 percent in the energy and tourism sectors; and 97 percent in the information technology sector. In the energy sector, a positive correlation has been observed between TAS 1 and leverage and company size; whereas, in the information technology sector, a positive correlation with the profitability indicator has been observed.

Keywords:

TAS 1 Presentation of Financial Statements, TFRS Compliance, Financial Statement Disclosures, Positive Accounting Theories, Company Indicators,

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