Türkiye Muhasebe Standartları'nın denetim ve muhasebe kalitesi üzerindeki etkisi: Bir uygulama
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Date
2011
Authors
Ertan, Yasemin
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Publisher
Uludağ Üniversitesi
Abstract
AB'ye üye ülkeler, güçlü bir ekonomik birlik ve serbest ticaret yapabilecekleri bir pazar oluşturabilmek amacıyla, ortak bir muhasebe dili oluşturmaya çalışmış ve bu çabalar sonucunda IASs/IFRSs'ler oluşturulmuştur. 2005 yılından itibaren, AB'ye üye ülkelerin sermaye piyasalarında işlem gören firmaların IASs/IFRSs'yi uygulamalarının zorunlu hale getirilmesi ile birlikte AB'ye üye ülkeler arasına girmeyi ve rekabet edebilirliğini korumayı hedefleyen ülkemiz de, muhasebe uygulamalarını AB uygulamaları ile tam uyumlu hale getirmiştir. IASs/IFSRs'lerin uygulanmaya başlanmasıyla birlikte, tüm dünyada, bu uygulamaların muhasebe kalitesini attırıp arttırmadığı sorgulanmaya başlanmıştır. Ancak, muhasebe kalitesi konusundaki problemin çözülmesi için yanlızca IASs/ IFRSs' lere odaklanılması resmin tamamını görmekten oldukça uzaktır. Çünkü muhasebe kalitesi kavramı, muhasebe uygulamalarındaki farklılıklar, ülkeler arasındaki farklılıklar ve işletmelere özgü farklılıklar ekseninde şekillenen çok boyutlu bir kavramdır. Çalışmamızın amacı, Türkiye'de 2005 yılından itibaren borsada işlem gören işletmelerin uygulamakla yükümlü oldukları, IASs/ IFRSs'in çevirisi niteliğinde olan TMS/TFRS'lerin muhasebe kalitesine etkisinin ölçülmesidir. Bu amaçla çalışmamızda, TMS/TFRS'lerin uygulanmaya başlanmasıyla birlikte, muhasebe kalitesinin göstergelerinden olan tahakkuk kalitesinde ve karın uyumlaştırılmasında nasıl bir değişiklik meydana geldiği, panel veri analizi yöntemi kullanılarak analiz edilmiştir. Çalışmamızın sonucunda, TMS/TFRS'ler uygulanmaya başlandıktan sonra toplam tahakkukların kalitesinin düştüğü ancak karın uyumlaştırılması doğrultusundaki faaliyetlerin azaldığı ortaya konmuştur.
In order to form a market where they can undertake a strong economic union and free trade, the EU member states strived to bring about a common accounting language and as a result of these efforts established the International Accounting Standards (IASs) and the International Financial Reporting Standards (IFRSs). As of 2005, with the obligatory application of IASs and IFRSs by companies that are traded on the EU countries capital markets, our country, that seeks to become a member state of the EU and which aims to protect her competitiveness, has made fully compatible her accounting application with those of the EU. Together with the commencement of IASs and IFRSs applications, the question of whether these applications have increased the accounting quality has begun to be asked worldwide. However, resolving the issue of accounting qualitys focus on IASs/IFRSs alone is far from seeing the picture as a whole because the concept of accounting quality is a multi-dimensional concept that takes shape on the axis of differences in accounting applications, differences among nations and differences that are unique to businesses. The purpose of our work is to measure the affect of the Turkish Accounting Standards (TMS) and the Turkish Financial Reporting Standards (TFRS) on accounting quality, which is the equivalent of IASs/IFRSs, in which their application is obligatory by companies that are traded on the stock exchange since 2005 in Turkey. Bearing in mind this purpose, our work, with the commencement of the application of TMS/TFRS, has been to analyze the changes that have taken place in accrual quality and the income smoothing that are the main indicators of accounting quality by applying the Panel Data Analysis method. In the conclusion our study, it was observed that since the application of TMS/TFRS began, the quality of total accruals had dropped but that the activities in line with income smoothing had declined.
In order to form a market where they can undertake a strong economic union and free trade, the EU member states strived to bring about a common accounting language and as a result of these efforts established the International Accounting Standards (IASs) and the International Financial Reporting Standards (IFRSs). As of 2005, with the obligatory application of IASs and IFRSs by companies that are traded on the EU countries capital markets, our country, that seeks to become a member state of the EU and which aims to protect her competitiveness, has made fully compatible her accounting application with those of the EU. Together with the commencement of IASs and IFRSs applications, the question of whether these applications have increased the accounting quality has begun to be asked worldwide. However, resolving the issue of accounting qualitys focus on IASs/IFRSs alone is far from seeing the picture as a whole because the concept of accounting quality is a multi-dimensional concept that takes shape on the axis of differences in accounting applications, differences among nations and differences that are unique to businesses. The purpose of our work is to measure the affect of the Turkish Accounting Standards (TMS) and the Turkish Financial Reporting Standards (TFRS) on accounting quality, which is the equivalent of IASs/IFRSs, in which their application is obligatory by companies that are traded on the stock exchange since 2005 in Turkey. Bearing in mind this purpose, our work, with the commencement of the application of TMS/TFRS, has been to analyze the changes that have taken place in accrual quality and the income smoothing that are the main indicators of accounting quality by applying the Panel Data Analysis method. In the conclusion our study, it was observed that since the application of TMS/TFRS began, the quality of total accruals had dropped but that the activities in line with income smoothing had declined.
Description
Keywords
Muhasebe kalitesi, Türkiye muhasebe standartları, Tahakkuk kalitesi, Karın uyumlaştırılması, Accounting quality, Turkish accounting standards, Acrual quality, Income smoothing
Citation
Ertan, Y. (2011). Türkiye Muhasebe Standartları'nın denetim ve muhasebe kalitesi üzerindeki etkisi: Bir uygulama. Yayınlanmamış doktora tezi. Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.