{"id":4078,"date":"2018-07-29T00:27:27","date_gmt":"2018-07-28T21:27:27","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4078"},"modified":"2018-07-30T21:24:37","modified_gmt":"2018-07-30T18:24:37","slug":"do-accounting-standards-affect-the-business-performance-and-financial-statement-manipulation-on-the-banks","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/do-accounting-standards-affect-the-business-performance-and-financial-statement-manipulation-on-the-banks","title":{"rendered":"Muhasebe Standartlar\u0131 Bankalarda \u0130\u015fletme Performans\u0131n\u0131 ve Finansal Tablo Manip\u00fclasyonunu Etkiler mi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nMuhasebe Standartlar\u0131 Bankalarda \u0130\u015fletme Performans\u0131n\u0131 ve Finansal Tablo Manip\u00fclasyonunu Etkiler mi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nAli \u0130hsan Akg\u00fcn<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n589-603<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.125<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Finansal tablolar\u0131n manip\u00fcle edilmesi, firmalar\u0131n hem performans\u0131n\u0131 hem de muhasebe standartlar\u0131n\u0131 etkileyip etkilemedi\u011fini belirlemek a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131d\u0131\u011f\u0131 i\u00e7in muhasebe ve finans literat\u00fcr\u00fcnde kapsaml\u0131 analiz edilmi\u015ftir. Bu \u00e7al\u0131\u015fma, Amerika\u2019da 1996 y\u0131l\u0131ndan 2014 y\u0131l\u0131na kadar finansal tablolar\u0131n yanl\u0131\u015f d\u00fczenlenmesine ili\u015fkin olarak Sermaye Piyasas\u0131 Komisyonu (SEC), Menkul K\u0131ymetler Takas Merkezi (SCAC), Muhasebe ve Denetim Yarg\u0131 B\u00fcltenleri (AAERs) ve Genel Muhasebe Ofisi (GAO) taraf\u0131ndan yay\u0131mlanan finansal raporlama manip\u00fclasyonlar\u0131n\u0131 incelemeyi ama\u00e7lamaktad\u0131r. Dolay\u0131s\u0131yla, bu \u00e7al\u0131\u015fma, muhasebe standartlar\u0131nda finansal tablo manip\u00fclasyonu ile banka performans\u0131 aras\u0131ndaki ili\u015fkiyi incelemeyi sa\u011flayacakt\u0131r. Daha da \u00f6nemlisi, finansal raporlama manip\u00fclasyonu gibi finansal k\u00f6t\u00fcye kullan\u0131m\u0131n b\u00fcy\u00fck \u00f6nem arz eden bir konu olmas\u0131na ra\u011fmen, konunun kapsaml\u0131 bir literat\u00fcr taramas\u0131 hen\u00fcz muhasebe standartlar\u0131 a\u00e7\u0131s\u0131ndan yap\u0131lmam\u0131\u015ft\u0131r. Bu ba\u011flamda, bu \u00e7al\u0131\u015fma Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 (IFRS) i\u00e7inde finansal raporlama manip\u00fclasyonunun etkilenmesine odaklanm\u0131\u015ft\u0131r. Bu \u00e7al\u0131\u015fma, finansal raporlama manip\u00fclasyonunun ayn\u0131 veya farkl\u0131 muhasebe standartlar\u0131 sistemi i\u00e7erisindeki etkilerinin banka mali raporlamas\u0131 \u00fczerindeki etkisini inceleyerek literat\u00fcre katk\u0131 sa\u011flamaktad\u0131r. Ara\u015ft\u0131rman\u0131n sonu\u00e7lar\u0131na g\u00f6re, finansal tablo manip\u00fclasyonu olan bankalarda IFRS\u2019\u0131n\u0131 kullanan bankalar\u0131n finansal performans \u00f6l\u00e7\u00fcs\u00fc olarak i\u015fletme karl\u0131l\u0131\u011f\u0131n\u0131 ve verimlili\u011fini art\u0131rd\u0131\u011f\u0131 g\u00f6zlemlenmi\u015ftir.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nFinansal Tablo Manip\u00fclasyonu, Kurumsal Y\u00f6netim, \u0130\u015fletme Performans\u0131, IFRS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nG14, G30, G34, M40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Muhasebe Standartlar\u0131 Bankalarda \u0130\u015fletme Performans\u0131n\u0131 ve Finansal Tablo Manip\u00fclasyonunu Etkiler mi Yazar(lar): Ali \u0130hsan Akg\u00fcn Cilt: 9 Say\u0131: 3 Y\u0131l: 2018 Sayfa: 589-603 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2018.125 \u00d6z Finansal tablolar\u0131n manip\u00fcle edilmesi, firmalar\u0131n hem performans\u0131n\u0131 hem de muhasebe standartlar\u0131n\u0131 etkileyip etkilemedi\u011fini belirlemek a\u00e7\u0131s\u0131ndan \u00f6nem […]<\/p>\n

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