Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Ali İhsan AKGÜN

Konular:-

DOI:10.25272/j.2147-7035.2018.6.2.03

Anahtar Kelimeler:Financial Reporting,International Financial Reporting Standards,Corporate Governance,Executives Position.

Özet: It is important concept to prepare the financial statements according to international accounting and financial reporting standards so that they can be reliable, comparable and convenient for the needs. In this contex, Turkish Accounting Standards and Turkish Financial Reporting Standards TAS/TFRS had a positive impact on the information quality level of financial reporting in enterprises and offered more correct information to financial information users in determining the performance levels of enterprises. The purpose of this paper, while determining the relationship between the reliability and quality of financial reporting and manager position, the questionnaire which was carried out to the businesses manager dependent on Corporate Governance Index that is enrolled to Istanbul Stock Exchange BIST was evaluated. In this study, The Mann-Whitney U and ANOVA tests were used to analyze the variables in the survey to examine the abovementioned hypotheses; statistical analyses were performed. The result of the study reveals that there are significant differences in the relationship between the executives’ position and reliability and quality of information of the financial reporting.

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