Risk Tanımı ve Ölçümünün Risk Açıklamaları Üzerindeki Etkileri: Ampirik Bir Araştırma

Riskle ilgili literatür, riskin nicelik ve nitelik yönleri, ne kadar etkin bir şekilde raporlandığı ve şeffaflığın artırılmasındaki rolü gibi farklı konulara odaklanmaktadır. Bu çalışma, riskin anlamının ve risk ölçümünün (değerlendirmesinin) risklerin açıklanması üzerindeki etkisini araştırmayı amaçlamaktadır. Ampirik bulgular ışığında, bu araştırma çalışması riskin anlamı ve ölçümü ile riskin açıklanması arasındaki ilişkinin derinlemesine anlaşılmasını sağlamaktadır. Bu çalışma, risklere ilişkin açıklamaları hazırlayan ve risk açıklamalarının kullanıcıları olan yatırımcılar, hissedarlar (sahipler), yönetim ve dış denetçiler gibi paydaşların risk algılarını dikkate almaktadır. Çalışma için veriler, kilit paydaşlara dağıtılan bir anket kullanılarak toplanmıştır. Çalışma, bir yandan riskin anlamı ile risk açıklaması arasında pozitif bir ilişki olduğunu, diğer yandan da riskin ölçümü ile risk açıklaması arasında pozitif bir ilişki olduğunu ortaya koymuştur. Bu çalışma, Irak’ın Süleymaniye kentindeki iş çevreleri hakkında bilgi verirken, riskin açıklanmasının bir taraftan riskin anlamından diğer taraftan da ölçümünden etkilenebileceğine dair ampirik kanıtlar sunarak literature katkı sağlamaktadır.

Anahtar Kelimeler:

Riskin Anlamı, Risk Ölçümü, Risk Açıklamaları, Muhasebe Açıklamaları

Impacts of Meaning and Measurement of Risk-on-Risk Disclosure: An Empirical Study

The literature on risk has focused on different issues, such as the quantity and quality aspects of risk, how efficiently it is reported, and its role in increasing transparency. The current study aims to investigate the impact of risk meaning and risk measurement (assessment) on risk disclosure. In light of the empirical findings, this research study provides an in-depth understanding of the relationship between risk meaning and measurement and risk disclosure. This study considers the perceptions of the stakeholders; investors, shareholders (owners), management, and external auditors, because they are either users of risk disclosure or preparers of this kind of information. The data for the study were gathered using a questionnaire, which was distributed to key stakeholders. The study revealed a positive relationship between the meaning of risk and risk disclosure on the one hand and a positive association between the measurement of risk and risk disclosure on the other. This study extended the literature by providing empirical evidence that disclosure of risk can be affected by the meaning and measurement of risk on one side. Furthermore, Provide information about business environments such as those in Sulaimaniyah, Iraq.

Keywords:

Meaning of Risk, Measurement of Risk, Risk Disclosure, Accounting Disclosure,

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