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TÜRKİYE'DEKİ İŞLETMELERİN ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARINDAKİ DEĞİŞİKLİKLERE KARŞI TUTUMLARI

The Attitudes of Turkish Companies towards the Amendments in the International Financial Reporting Standards

Journal Name:

  • Yönetim-İstanbul Üniversitesi İşletme Fakültesi İşletme İktisadı Enstitüsü Dergisi

Publication Year:

  • 2011

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
The focus of this study is to understand the attitude of Turkish companies towards the amendments in the International Financial Reporting Standards and also to find out whether there is any attitude gap towards the amendments between the companies that are audited by big-four and that are audited by other audit firms. Though the standard amendments are expected to affect the future financial statements of listed companies in the istanbul Stock Exchange, it is found that the level of disclosures related to amendments is low. in addition, it is determined that there is no attitude gap towards the amendments between the companies that are audited by big-four and that are audited by other audit firms.
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Abstract (Original Language): 
Bu çalışmanın amacı, Türkiye'deki işletmelerin Uluslararası Finansal Raporlama Standartlarındaki değişikliklere karşı tutumunu ölçmek ve dört büyük denetim firması tarafından denetlenen işletmeler ile diğer denetim firmaları tarafından denetlenen işletmelerin standart değişikliklerine karşı tutumları arasında bir fark olup olmadığını ortaya koymaktır. Sonuçlara göre, hisse senetleri ÎMKB'de işlem gören işletmelerin gelecek dönemlerde finansal tablolarını etkileyebilecek standart değişikliklerini açıklama düzeylerinin düşük olduğu tespit edilmiş ve dört büyük denetim firması tarafından denetlenen işletmeler ile diğer denetim firmaları tarafından denetlenen işletmelerin standart değişikliklerine karşı tutumları arasında bir fark olmadığı belirlenmiştir.
FULL TEXT (PDF): 
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  • 68
115-127
  • Turkish

REFERENCES

References: 

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Aslı TÜREL Yönetim Yıl: 22 Sayı 68 Şubat 2011
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