FİNANSAL RAPORLAMA KALİTESİNİ ETKİLEYEN FAKTÖRLER VE FİNANSAL RAPORLARIN KALİTESİNİN ÖLÇÜMÜNE İLİŞKİN YAKLAŞIMLAR

Yıl 2019, Cilt: 20 Sayı: 1, 30 - 51, 30.06.2019

Saime Önce , Gülşen Çavuş

Öz

Finansal raporlama
kalitesi, çok boyutlu bir kavram olduğu için literatürde farklı bakış
açılarıyla tanımlanmakta ve ölçülmektedir. Bu çalışmanın amacı, finansal
raporlama kalitesini tanımlayarak, raporların kalitesini etkileyen faktörler ve
ölçüm yöntemlerine ilişkin bir çerçeve oluşturmaktır. Finansal raporların
kalitesi, finansal raporları hazırlayan kişilerden, işin doğasından kaynaklanan
özelliklerden ve raporlama sürecinde çevrenin özelliklerinden etkilenebilir.
Dolayısıyla finansal raporlama kalitesini etkileyen faktörler; kişi, görev ve
çevre boyutunda sınıflandırılmıştır. Literatürde finansal raporlama kalitesinin
farklı boyutlarını ölçmeye odaklanan çeşitli yaklaşımlar bulunmaktadır.
Finansal raporlama kalitesi ölçüm yaklaşımları; faydalı finansal bilginin
niteliksel özellikleri, kazanç kalitesi ve finansal raporlama kalitesinin dış
göstergeleri bağlamında olmak üzere üç kategoride sınıflandırılmıştır. Bir işletmenin
yüksek kaliteli finansal raporlara sahip olması, işletme ve yatırımcılar arasındaki
bilgi asimetrisini azaltarak yatırım verimliliğinin artmasını ve sermaye
maliyetinin düşmesini sağladığı için önemlidir.

Anahtar Kelimeler

Finansal Raporlama Kalitesi, Finansal Raporlama Kalitesinin Boyutları, Faydalı Finansal Bilginin Niteliksel Özellikleri, Kazanç Kalitesi, Finansal Raporlama Kalitesinin Dış Göstergeleri

Kaynakça

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