Author :
Abstract
Bu araştırma, Borsa İstanbul (BIST)’da yer alan Türkiye İmalat Sanayi firmalarının Uluslararası Muhasebe Standartları (UMS)’lerin açıklama gerekliliklerine uyum düzeyini ve firma faktörlerinin bu uyum düzeyine etkisini incelemektedir. İncelenen faktörler: firma büyüklüğü, kârlılık, kaldıraç, denetçi türü ve firma yaşıdır. Çalışma, örneklenen firmaların yıllık rapor ve hesaplarından çıkarılmış ve betimleyici istatistikler ve lineer regresyon tekniği kullanılarak iki değişken açısından analiz edilmiş ikincil verilerin kullanılmasıyla gerçekleştirilmiştir. Uyumluluk seviyeleri %53 ile %97 arasında değişmekte olup %79,5 ortalamaya sahiptir. Uyumluluk seviyelerinin firma büyüklüğü ile olumlu bir şekilde ilişkili olduğu ve firma kârlılığı, kaldıraç seviyeleri, firma yaşı ve denetleyici türü ile ilgisiz olduğu görülmüştür.
Keywords
Abstract
This research examines the extent of level compliance of Turkey’s manufacturing industry companies listed in Borsa İstanbul (BIST) with International Accounting Standards (IASs) disclosure requirements, and the effect firm characteristics have on the level of compliance. The factors examined are: firm’s size, profitability, leverage, type of auditor, and firm’s age. The study done through the use of secondary data which were extracted from the annual report and accounts of the sampled firms and analyzed using the descriptive statistics and linear regression technique for two variables. Compliance levels range from 53% to 97%, with an average of 79.5%. Compliance levels are found to be positively related to company size, and unrelated to firm’s profitability, leverage levels , firm’s age and type auditors.
Keywords
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