AN EMPIRICAL ANALYSIS OF THE EFFECTS OF DEVELOPMENTS IN ACCOUNTING AND AUDITING STANDARDS ON NON-PERFORMING LOANS RATES OF BANKS

Year 2021, Volume: 21 Issue: 64, 147 - 156, 20.09.2021

Mustafa Torun , Ayşe Atılgan Sarıdoğan

Abstract

The development of accounting and auditing standards makes significant contributions in many areas
at the business and sector level. The development of accounting and auditing standards plays an important
role in increasing the accuracy and reliability of information provided by businesses. Banks
are vital institutions for financial and economic stability. The success of banks in loan distribution
policies is critical for the financial and economic stability of countries. The development of accounting
and auditing standards makes important contributions to the healthier evaluation of the financial credibility
of individuals and institutions that want to borrow money from banks. On the other hand, the
development of accounting and auditing standards is of critical importance in preventing deficiencies
and abuses in banks’ loan allocation policies. In this context, the main purpose of this study is to analyse
empirically the effects of the improvement in accounting and auditing standards on the non-performing
loan ratios of banks. In the study, regression analysis was performed using data from 141
countries for 2019. According to the findings, the development of accounting auditing standards and
the development of macroeconomic stability, which is a control variable, positively affect the banks’
non-performing loans ratio variable. The development of accounting and auditing standards contributes
to the banks’ pursuit of a more successful loan distribution policy by increasing the efficiency
of the credit allocation processes of the banks on the one hand, and ensuring a healthier evaluation of
the financial credits of the individuals and institutions demanding loans. According to these results,
supporting the development of accounting and auditing standards at institutions, sectors and national
level will make a significant contribution to the preservation of financial and economic stability.

MUHASEBE VE DENETİM STANDARTLARINDA GELİŞMENİN BANKALARIN TAKİPTEKİ KREDİ ORANLARINA ETKİLERİNİN AMPİRİK BİR ANALİZİ

Abstract

Muhasebe ve denetim standartlarının gelişmesi, işletmeler ve sektör düzeyinde pek çok alanda önemli
katkılar sağlamaktadır. İşletmeler tarafından ortaya konulan bilgilerin doğruluk ve güvenirliğinin artmasında,
muhasebe ve denetim standartlarının gelişmesi önemli rol oynamaktadır. Bankalar, finansal
ve ekonomik istikrar için hayati öneme sahip kurumlardır. Bankaların, kredi dağıtım politikalarındaki
başarıları, ülkelerin finansal ve ekonomik istikrarı için kritik öneme sahiptir. Muhasebe ve denetim
standartlarının gelişmesi, bankalardan kredi almak isteyen kişi ve kurumların mali kredibilitesinin
daha sağlıklı değerlendirilmesine önemli katkılar yapmaktadır. Diğer yandan, muhasebe ve denetim
standartlarının gelişmesi, bankaların da kredi tahsis politikalarında eksiklik ve suiistimallerin önlenmesinde
kritik öneme sahiptir. Bu bağlamda, bu çalışmanın temel amacı, muhasebe ve denetim standartlarında
gelişmenin, bankaların takipteki kredi oranlarına etkilerini ampirik olarak analiz etmektir.
Çalışmada, 2019 yılı için 141 ülkeye ait veriler kullanılarak, regresyon analizi yapılmıştır. Bulgulara
göre, muhasebe denetim standartları gelişimi ve kontrol değişkeni olan makroekonomik istikrarın
gelişimi, bankaların takipteki krediler oranı değişkenini olumlu etkilemektedir. Muhasebe ve denetim
standartlarının gelişimi, bir yandan bankaların kredi tahsis süreçlerinde etkinliğin artmasını sağlayarak
diğer yandan kredi talep eden kişi ve kurumların mali kredibilitelerinin daha sağlıklı değerlendirilmesini
sağlayarak, bankaların daha başarılı bir kredi dağıtım politikası izlemelerini katkı yapmaktadır.
Bu sonuçlara göre, kurumlar, sektörler ve ulusal düzeyde, muhasebe ve denetim standartlarının gelişiminin
desteklenmesi, finansal ve ekonomik istikrarın korunmasında önemli katkılar sağlayacaktır.

Keywords

Muhasebe, Denetim, Standartlar, Bankalar, Takipteki Krediler

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