Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

Hikmet Ulusan

EN TR

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Abstract

This study’s purpose is to examine which methods are the comprehensive income (loss) for reporting being preferred, what is its effect on financial performance reporting, and whether there is a difference between financial institutions and other companies. In this study used the frequency analysis, significant results obtained as follows: The publicly-held companies listed on the Borsa Istanbul and also reporting comprehensive income (loss) more preferred the reporting of other comprehensive income (loss) items before related tax effects. The effect of comprehensive income (loss) on financial performance reporting is significant and this effect is more positive in approximately half of the companies. The greatest weighted item is the change in foreign currency translation adjustments. There are differences between financial institutions and other companies in terms of the reporting method preferences of comprehensive income (loss), the direction of its effect on financial performance reporting and the greatest weighted other comprehensive income (loss) item.

Keywords

Comprehensive Income (Loss), Its Reporting, Its Effect, Others Comprehensive Income (Loss), Others Comprehensive Income (Loss) Items

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

-

Yazarlar

Hikmet Ulusan

Yayımlanma Tarihi

5 Eylül 2013

Gönderilme Tarihi

5 Eylül 2013

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 1970 Cilt: 14 Sayı: 2

IZ

https://izlik.org/JA54CB65JH

Kaynak Göster

RIS / Bibtex

APA

Ulusan, H. (2013). Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 14(2), 45-72. https://izlik.org/JA54CB65JH

Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

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Abstract

Keywords