BORSA İSTANBUL ŞİRKETLERİNDE UFRS ETKİSİ: FİNANSAL BİLGİNİN İHTİYACA UYGUNLUĞU

Yıl 2016, Cilt: 18 Sayı: 2, 369 - 391, 30.06.2016

Banu Sultanoğlu

Öz

Bu çalışmada, UFRS’nin Borsa İstanbul’da (BIST) işlem gören şirketlerin finansal tabloları aracılığı ile sundukları finansal bilginin ihtiyaca uygunluğu üzerindeki etkisi incelenmiştir. Bu bağlamda, UFRS öncesi (2000-2004) ve sonrası (2005-2010) dönemler için yapılan çalışmadan elde edilen sonuçlara göre, işletmelerin finansal tablolarında sunduğu finansal bilginin ihtiyaca uygunluğunda, UFRS’ye geçişten sonra anlamlı düzeyde bir artış meydana gelmiştir. Dolayısıyla, UFRS’den sonra ülkemizde yapısal bir kırılmanın gerçekleştiği ve UFRS’ye göre hazırlanan finansal tablolarda sunulan finansal bilginin piyasayı daha iyi yansıttığı sonucuna ulaşılmıştır.

Anahtar Kelimeler

UFRS, İhtiyaca Uygunluk, Finansal Tablolar, Finansal Bilgi

THE EFFECT OF IFRS ON THE FINANCIAL STATEMENTS OF COMPANIES TRADED ON BORSA ISTANBUL: THE VALUE RELEVANCE OF FINANCIAL INFORMATION

Öz

In 2005, International Financial Reporting Standards (IFRS) is a revolutionary event for reporting value relevant, high quality financial information for the financial statement users especially the investors. In this study, the impact of IFRS on the value relevance of financial information for the listed companies on Borsa Istanbul (BIST) is examined. For this purpose,according to the results of this study conducted for pre-IFRS (2000-2004) and post-IFRS (2005-2010) periods, the value relevance of financial information increased after the adoption of IFRS for Turkish listed companies. The study concludes that, in Turkey a structural break came into existence with IFRS so as the financial information based on IFRS has a superior reflection of market value.

Anahtar Kelimeler

IFRS, Value Relevance, Financial Statements, Financial Information

Kaynakça

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