Eda KÖSE, İsmail BEKCİ, Emin Hüseyin ÇETENAK

FİNANSAL RAPORLAMA STANDARTLARININ MUHASEBE KALİTESİNE ETKİSİ ÜZERİNE BİR ARAŞTIRMA

Bu araştırmanın amacı, Türkiye’de ve Dünya’da TFRS/IFRS’yi zorunlu ve gönüllü uygulayan işletmelerde TFRS/IFRS uygulamalarının muhasebe kalitesi üzerindeki etkisini analiz etmektir. Araştırmada, TFRS/IFRS’nin uygulamaya başlamadan önce (2000-2004) ve sonra (2005-2014) Türkiye ve 25 farklı ülkede listelenmiş 5.435 işletmenin isteğe bağlı tahakkukları karşılaştırılmıştır. Araştırmada isteğe bağlı tahakkukların hesaplanmasında Düzeltilmiş Jones Model’inden faydalanılmıştır. Araştırma bulgularına göre; TFRS’yi zorunlu olarak uygulayan Türkiye’de faaliyet gösteren işletmelerin TFRS uygulamalarının, muhasebe kalitesini pozitif yönde etkilediği tespit edilmiştir. AB ülkeleri kapsamında yapılan değerlendirmelerde ise IFRS’yi zorunlu olarak uygulayan Fransa, İtalya, Polonya ve gönüllü olarak uygulayan İngiltere ve İsveç’te IFRS uygulamalarının muhasebe kalitesi üzerinde pozitif etkiye sahip olduğu saptanmıştır. Öte yandan gelişmiş olan ülkeler açısından yapılan analizde IFRS’yi zorunlu olarak uygulayan ülkelerden sadece Güney Kore’deki işletmeler açısından IFRS uygulamalarının muhasebe kalitesini pozitif yönde etkilediği belirlenmiştir. IFRS’yi gönüllü olarak uygulayan gelişmekte olan ülkelerden sadece Arjantin’deki işletmeler için IFRS uygulamaları muhasebe kalitesini pozitif yönde etkilediği tespit edilmiştir. Son olarak, bu araştırmanın bazı kısıtları olduğu belirtilmiş ve bu konu ile ilgili olarak gelecekte araştırma yapacaklara bazı öneriler sunulmuştur.

Anahtar Kelimeler:

TFRS, IFRS, Muhasebe Kalitesi, İsteğe Bağlı Tahakkuklar

A STUDY ON THE IMPACT OF FINANCIAL REPORTING STANDARDS ON THE ACCOUNTING QUALITY

The objective of this study is to analyze the impacts of obligatory or voluntary TFRS/IFRS implementations on the accounting quality of companies. For this purpose, in this study, discretionary accruals of 5435 listed companies from 26 countries were compared by the before and after IFRS implication start date. In order to obtain discretionary accruals we used Modified Jones Model. According to the research findings, implementation of TFRS influenced the quality of accounting positively in Turkey, where the implementation of TFRS is obligatory. As per the assessments conducted for the EU countries, it was determined that the IFRS implementations had a positive impact on the accounting quality in Germany, France, Italy, and Poland, where the implementation is obligatory, and in Britain and Sweden, where the implementation is voluntary. On the other hand, according to the analysis conducted for the developed countries, the IFRS implementations influenced the quality of accounting in a positive manner in the enterprises of countries such as South Korea, where the implementation is obligatory. It was determined that the implementation of IFRS had a positive impact on the quality of accounting only in Argentina, Philippines and South Africa among the developing countries. Lastly, it was reported that this research study had some constraints and certain suggestions were made for further studies..

Keywords:

TFRS, IFRS, Accounting Quality, Discretionary Accruals,

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