FİNANSAL RAPORLAMANIN YAYINLANMA SÜRESİNİN BELİRLEYİCİLERİ

Bu çalışmanın amacı, finansal raporlamanın yayınlanma süresine etki eden faktörleri ve önem düzeylerini belirlemektir. Bu çalışma, 2011-2015 yılları arasında Borsa İstanbul’da BİST işlem gören ve konsolide olmayan finansal tablo düzenleyen 85 şirketin verilerini kapsamaktadır. Çalışmanın amacı kapsamında, şirket özelikleriyle ve bağımsız denetimle ilgili sekiz adet hipotez denetim firmasının büyüklüğü, denetim görüşü, şirketin büyüklüğü, şirket karlılığı, şirket yaşı, finansal kaldıraç oranı, denetim komitesinin toplantı sıklığı, şirketin yönetim kurulu üye sayısı geliştirilmiştir. Bu hipotezleri test etmek için panel veri analizi kullanılmıştır. Elde edilen bulgulara göre; finansal raporlamanın yayınlanma süresi ile denetim firmasının ve denetim görüşünün türü, şirketlerin cari dönemde kar raporlaması ve finansal sektörde faaliyet göstermesi ve kaldıraç oranı arasında istatistiksel olarak anlamlı ve negatif bir ilişki olduğu tespit edilmiştir. Ayrıca finansal raporlamanın yayınlanma süresi ile denetim firmasının ve baş denetçinin değişmesi negatif ancak istatistiksel olarak anlamlı bir ilişki tespit edilememiştir. Bu sonuçlar, gerek gerek yatırımcı, gerekse de yöneticiler ve denetçiler açısından finansal raporların zamanında sunumunu etkileyen unsurlarla ilgili kanıtlar sunarak, bunların farkındalığı artırılacaktır.

Anahtar Kelimeler:

Finansal Raporlama, Yayınlanma Süresi, Denetim

DETERMINANTS TIMELINESS OF FINANCIAL REPORTS

The aim of this study is to determine the effect of factors and levels of importance that affect the duration of financial reporting. This study covers the data of 85 companies that are traded in the stock exchange Istanbul BİST between 2011-2015 and which have non-consolidated financial statements. Within the scope of the purpose of the study, eight hypotheses size of audit firm, audit opinion, company size, company profitability, company age, financial leverage ratio, audit committee meeting frequency, number of board members of the company Panel data analysis was used to test these hypotheses. According to findings; it has been determined that the duration of publication of financial reporting and the type of audit firm and audit opinion, statistically significant and negative relationship between companies reporting profit in the current period and operating in the financial sector and leverage ratio. In addition, the change in the audit firm and head supervisor over the period of publication of the financial reporting was negative but not statistically significant. These results will be enhanced by providing evidence of the factors affecting the timely presentation of financial reports, both in terms of investors and managers and auditors

Keywords:

Financial Reporting, Duration of Publication, Audit,

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