The Effect Of Inflation Adjustments on Financial Statements: Evidence From Borsa Istanbul

Serkan Terzi; İlker Kıymetli Şen

Makale detayları

The Effect Of Inflation Adjustments on Financial Statements: Evidence From Borsa Istanbul

Yazarlar:

Serkan Terzi | İlker Kıymetli Şen

Yayıncı:

Kirsehir Ahi Evran University

Ana Başlıklar:

İşletme

Dergi:

Ahi Evran Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.126-148

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335081

pISSN:

2618-6217

Anahtar kelimeler:

Özet:

 The purpose of this study is to examine the effect of inflation accounting application on financial statements. For this purpose, financial data of 123 companies traded on Borsa Istanbul were included in the analysis. Financial ratios were used to determine the effect of inflation accounting application on the financial statements. The financial statements of the companies prepared as of December 31, 2022 were used to determine the effect of inflation accounting. Financial data was obtained from the Public Disclosure Platform via the Thomson Reuters Datastream program. Wilcoxon test was used to investigate the effect of inflation accounting application on financial statements. As a result of the analysis, it was determined that manufacturing companies were more affected by inflation accounting practice than service companies. It has also been found that inflation accounting has a negative effect on financial ratios. The study has some limitations. The first limitation is that financial institutions and sectors with insufficient companies were not included in the analysis. Therefore, it was not possible to generalize the results to all sectors. Another limitation is that parametric tests could not be applied because there were not enough companies traded in some sectors.

 The purpose of this study is to examine the effect of inflation accounting application on financial statements. For this purpose, financial data of 123 companies traded on Borsa Istanbul were included in the analysis. Financial ratios were used to determine the effect of inflation accounting application on the financial statements. The financial statements of the companies prepared as of December 31, 2022 were used to determine the effect of inflation accounting. Financial data was obtained from the Public Disclosure Platform via the Thomson Reuters Datastream program. Wilcoxon test was used to investigate the effect of inflation accounting application on financial statements. As a result of the analysis, it was determined that manufacturing companies were more affected by inflation accounting practice than service companies. It has also been found that inflation accounting has a negative effect on financial ratios. The study has some limitations. The first limitation is that financial institutions and sectors with insufficient companies were not included in the analysis. Therefore, it was not possible to generalize the results to all sectors. Another limitation is that parametric tests could not be applied because there were not enough companies traded in some sectors.

 The purpose of this study is to examine the effect of inflation accounting application on financial statements. For this purpose, financial data of 123 companies traded on Borsa Istanbul were included in the analysis. Financial ratios were used to determine the effect of inflation accounting application on the financial statements. The financial statements of the companies prepared as of December 31, 2022 were used to determine the effect of inflation accounting. Financial data was obtained from the Public Disclosure Platform via the Thomson Reuters Datastream program. Wilcoxon test was used to investigate the effect of inflation accounting application on financial statements. As a result of the analysis, it was determined that manufacturing companies were more affected by inflation accounting practice than service companies. It has also been found that inflation accounting has a negative effect on financial ratios. The study has some limitations. The first limitation is that financial institutions and sectors with insufficient companies were not included in the analysis. Therefore, it was not possible to generalize the results to all sectors. Another limitation is that parametric tests could not be applied because there were not enough companies traded in some sectors.

 Bu çalışmanın amacı, enflasyon muhasebesi uygulamasının finansal tablolar üzerindeki etkisinin incelenmesidir. Bu amaçla Borsa İstanbulda işlem gören 123 şirketin finansal verileri analize dahil edilmiştir. Enflasyon muhasebesi uygulamasının finansal tablolara etkisinin tespiti amacıyla finansal oranlar kullanılmıştır. Enflasyon muhasebesinin etkisinin tespiti için şirketlerin 31 Aralık 2022 tarihli hazırlanan finansal tabloları esas alınmıştır. Finansal veriler, Thomson Reuters Datastream programı ile Kamuyu Aydınlatma Platformundan temin edilmiştir. Enflasyon muhasebe uygulamasının finansal tablolara etkisinin araştırılmasında Wilcoxon testi kullanılmıştır. Yapılan analiz sonucunda imalat şirketlerinin enflasyon muhasebe uygulamasından hizmet şirketlerine göre daha fazla etkilendiği tespit edilmiştir. Ayrıca enflasyon muhasebesinin finansal oranlar üzerinde negatif yönlü etkisi olduğu bulunmuştur. Çalışmanın bazı kısıtları bulunmaktadır. İlk kısıt, analize finansal kuruluşlar ile yeterli şirket yer almayan sektörler dahil edilmemiştir. Bu nedenle sonuçların tüm sektörlere genelleştirilmesi imkanı olmamıştır. Diğer bir kısıt ise bazı sektörlerde işlem gören yeterli sayıda şirket olmadığından parametrik testler uygulanamamıştır..

Makale detayları

The Effect Of Inflation Adjustments on Financial Statements: Evidence From Borsa Istanbul

Yazarlar:

Serkan Terzi | İlker Kıymetli Şen

Yayıncı:

Kirsehir Ahi Evran University

Ana Başlıklar:

İşletme

Dergi:

Ahi Evran Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.126-148

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335081

pISSN:

2618-6217

Inflation Accounting Application

Financial Statement

Borsa İstanbulEnflasyon Muhasebesi

Finansal Tablo

Borsa İstanbul

Sayı

Makale detayları

The Effect Of Inflation Adjustments on Financial Statements: Evidence From Borsa Istanbul

Yazarlar: Serkan Terzi | İlker Kıymetli Şen

Yayıncı: Kirsehir Ahi Evran University

Ana Başlıklar: İşletme

Dergi: Ahi Evran Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.126-148

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001335081

pISSN: 2618-6217

Inflation Accounting Application

Financial Statement

Borsa İstanbulEnflasyon Muhasebesi

Finansal Tablo

Borsa İstanbul

Sayı

Yazarlar:

Serkan Terzi | İlker Kıymetli Şen

Yayıncı:

Kirsehir Ahi Evran University

Ana Başlıklar:

İşletme

Dergi:

Ahi Evran Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.8 Issue 2, pp.126-148

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335081

pISSN:

2618-6217