İşletmesel raporlama
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Date
2014
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Open Access Color
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Abstract
Yüksek kalitede finansal raporlama sağlıklı işleyen ve güçlü bir ekono- mik sistemin temel ihtiyacıdır. Bu nedenle gerek bütün halinde raporların gerekse seçilen tablo kalemlerinin/gruplarının kalitelerinin belirlenmesi konusu araştırmacılar tarafından oldukça yoğun ilgi görmektedir. Ancak kalitenin belirlenmesinin yanı sıra finansal raporların kalitesini etkileyen faktörleri ele alan çalışmalar da oldukça yoğunluktadır. Bu çalışma da literatüre paralel olarak işletmelerin finansal raporların kalitesi üzerin- de etkili olduğu düşünülen özelliklerini açıklamayı amaçlamaktadır. Bu doğrultuda gerçekleştirilen literatür taraması sonucunda “işletme büyük- lüğü” “sermaye yapısı” “ortaklık yapısı” “yöneticilerin özellikleri” “de- netim şirketi tercihi” “kurumsal yönetime verilen önem” “yabancı ortaklı olma durumu” gibi konuların işletmelerin özellikle UFRS’ye ilişkin fi- nansal raporlama kararlarında önemli etkilere sahip olduğu belirlenmiştir.
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WoS Q
Scopus Q
Source
Mali Çözüm
Volume
24
Issue
122
Start Page
45
End Page
62
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