Uluslararası Finansal Raporlama Standartları ile Türk Bankacılık Sektörü Kâr Kalitesi Arasındaki İlişkiye Bir Bakış

Year 2017, Issue: 76, 173 - 200, 01.10.2017

Merve Acar , Burcu Gürol

https://doi.org/10.25095/mufad.400230

Cited By: 1

Abstract

Finansal sistemin en önemli kurumları arasında yeralan bankaların sundukları finansal tablolar, yatırımcı ve müşteri sayılarının fazlalığı, faaliyetlerinin ülke/ülkeler ekonomilerini etkileme gücü vb. nedenlerle birçok kullanıcı tarafından kullanılmaktadır. Kullanıcıların finansal tabloları hazırlayanlardan beklentileri, finansal tablo kalite düzeylerinin yüksek olmasıdır. Kâr yönetimi ve sermaye yönetimi uygulamaları finansal tablo kalite düzeyini olumsuz etkilemektedir. Bu çalışmada, amacı finansal tabloların kalite ve karşılaştırılabilirlik düzeylerini artırmak olan Uluslararası Finansal Raporlama Standartları’nın Türk Bankacılık sisteminin kâr ve sermaye yönetimi uygulamaları üzerindeki etkisi görülmeye çalışılmıştır. Elde edilen sonuçlara göre Türk Bankacılık sektörü kredi ve diğer alacaklar değer düşüklüğü karşılıkları aracılığıyla sınırlar dahilinde kâr ve sermaye yönetimi faaliyetlerinde bulunmaktadır. Diğer taraftan Uluslararası Finansal Raporlama Standartları’na geçiş ile kâr yönetimi davranışında azalış gözlemlenirken UFRS sonrası sermaye yönetimi faaliyetlerinde anlamlı bir değişim gözlemlenmemiştir.

Keywords

Bankalar, Kâr Yönetimi, Sermaye Yönetimi, Banka Finansal Tabloları, UFRS, Finansal Tablolarda Kalite, Muhasebe Kalitesi, Kredi Kayıp Karşılıkları

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