BibTex RIS Kaynak Göster

-

Yıl 2013, Cilt: 14 Sayı: 2, 45 - 72, 05.09.2013

Hikmet Ulusan

Öz

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.

Anahtar Kelimeler

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

Kaynakça

  • AKDOĞAN, Nalan ve Nejat TENKER; (2007), Finansal Tablolar ve Mali Analiz Teknikleri, Gözden Geçirilmiş 12. Baskı, Gazi Kitabevi, Ankara.
  • ANDERSSON, Josefin and Nicklas KARLSSON; (2011), “Comprehensive Income Reporting - the Attitude of Producers and Users of Financial Statements”, Internet Address: https://gupea.ub.gu.se/bitstream/ 2077/25603/1/gupea_2077_25603_1.pdf, Date of Access: 22.02.2013.
  • BAMBER, Linda Smith; John (Xuefeng) JIANG; Kathy R. PETRONI and Isabel Yanyan WANG; (2010), “Comprehensive Income: Who’s Afraid of Performance Reporting?”, The Accounting Review, Vol. 85, No. 1; 97-126.
  • BAYRİ, Osman; (2010), “Tekdüzen Muhasebe Sistemine ve Türkiye Muhasebe Finansal Raporlama Standartlarına Göre Gelir Tablolarının Biçimsel Yapısı, Kapsamı ve İçeriğinin Karşılaştırmalı Analizi”, Muhasebe ve Finansman Dergisi, Sayı 47; 95-110.
  • BIDDLE, Gary C. and Jong-Hag CHOI; (2006), “Is Comprehensive Income Useful?”, Journal of Contemporary Accounting & Economics, Vol. 2, No. 1; 1-32.
  • Borsa İstanbul, www.kap.gov.tr CAHAN, Steven F.; Stephen M. COURTENAY; Paul L. GRONEWOLLER and David R. UPTON; (2000), “Value Relevance of Mandated Comprehensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9 & 10; 1273-1301.
  • CHAMBERS, Dennis; Thomas J. LINSMEIER; Catherine SHAKESPEARE and Theodore SOUGIANNIS; (2007), “An Evaluation of SFAS No. 130 Comprehensive Income Disclosures”, Review of Accounting Studies, Vol. 12, No. 4; 557-593.
  • CHENG, C.S. Agnes and Stephen LIN; (2008), “Comprehensive Income and Cost of Equity Capital”, Internet Address: http://www.researchgate.net/publication/228697162_Comprehensive_Incom e_and_Cost_of_Equity_Capital, Date of Access: 22.02.2013.
  • CHOI, Jong-Hag and Yoonseok ZANG; (2006), "Implication of Comprehensive Income Disclosure for Future Earnings and Analysts' Forecasts", Research Collection School of Accountancy, Paper 163, Internet Address: http://ink.library.smu.edu.sg/soa_research/163, Date of Access: 22.02.2013.
  • DASTGIR, Mohsen and Ali Saeedi VELASHANI; (2008), “Comprehensive Income and Net Income as Measures of Firm Performance: Some Evidence for Scale Effect”, European Journal of Economics, Finance and Administrative Sciences, No. 12; 123-132.
  • DELOITTE; (2007), “Revised Standard on Presentation of Financial Statements”, IAS Plus Special Edition, Internet http://www.iasplus.com/en/publications/ifrs-in-focus/2007/ias-plusnewsletter-special-edition-on-ias-1-rev-2013-revised-standard-onpresentation-of-financial-statements, Date of Access: 22.02.2013.
  • DELOITTE; (t.y.), “History of IAS 1”, Internet Address: http://www.iasplus.com /en/standards/standard5, Date of Access: 08.02.2013.
  • DHALIWAL, Dan; K.R. SUBRAMANYAM and Robert TREZEVANT; (1999), “Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance?”, Journal of Accounting and Economics, Vol. 26, No. 1-3; 436
  • DUANGPLOY, Orapin and Samuel PENKAR; (2000), “The Variability of the Different Levels of Income Reporting”, Academy of Accounting and Financial Studies Journal, 4(1), Internet Address: http://www.freepatentsonline.com/article/Academy-Accounting-FinancialStudies-Journal/179817598.html, Date of Access: 22.02.2013.
  • DUMITRANA, Mihaela; Iulia JIANU and Gabriel JINGA; (2010), “Comprehensive Income - Past, Present and Future”, Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, 2010SE; 25ERNST & YOUNG; (2011), “Changes to the Presentation of Other Comprehensive Income - Amendments to IAS 1”, Internet Address: http://www.ey. com/Publication/vwLUAssets/IFRS_Developments_Issue_7/$FILE/IFRS_D evelopments_Issue_7_GL_IFRS.pdf, Date of Access: 22.02.2013.
  • FERNÁNDEZ, Francisco Sousa and María Mercedes Carro ARANA; (2010), “Effects of Comprehensive Income on ROE in A Context of Crisis: Empirical Evidence for IBEX-35 Listed Companies (2004-2008)”, International Business & Economics Research Journal, Vol. 9, No. 1; 117-128.
  • FERRARO, Olga and Stefania VELTRI; (2012), “A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance”, European Journal of Scientific Research, Vol. 76, No. 4; 587-594.
  • FERRARO, Olga; (2011), “Comprehensive Income in Italy: Reporting Preferences and Its Effects on Performance Indicators”, Journal of Modern Accounting and Auditing, Vol. 7, No. 12; 1315-1328.
  • FITZPATRICK, Brian D.; Sudhakar S. RAJU and Anthony L. TOCCO; (2010), “Comprehensive Income Options: A Detriment to Transparency”, International Business & Economics Research Journal, Vol. 9, No. 8; 21-28. JOHNSON, L. Todd; Cheri L. REITHER and Robert J. SWIERINGA; (1995), “Toward Reporting Comprehensive Income”, Accounting Horizons, Vol. 9, No. 4, Internet Address: http://www.austincc.edu/njacobs/Acct_Theory/Articles/Reporting_Compreh ensive.htm, Date of Access: 22.02.2013.
  • JORDAN, Charles E. and Stanley J. CLARK; (2002), “Comprehensive Income: How Is It Being Reported and What Are Its Effects?”, The Journal of Applied Business Research, Vol. 18, No. 2; 1-8.
  • KABIR, M. Humayun and Fawzi LASWAD; (2011), "Properties of Net Income and Total Comprehensive Income: New Zealand Evidence", Accounting Research Journal, Vol. 24, No. 3; 268-289.
  • KAEWPRAPA, Kanok-on and Phapruke USSAHAWANITCHAKIT; (2011), “Effects of Comprehensive Income Reporting on Decision Making Quality of Listed Companies in Thailand”, European Journal of Management, Vol. 11, No. 4, Internet Address: http://www.freepatentsonline.com/article/Euro pean-Journal-Management/272511387.html, Date of Access: 22.02.2013.
  • KANAGARETNAM, Kiridaran; Robert MATHIEU and Mohamed SHEHATA; (2009), “Usefulness of Comprehensive Income Reporting in Canada”, Journal of Accounting Public Policy, Vol. 28, No. 4; 349-365.
  • KAVAL, Hasan; (2011), “TMS Kapsamında Çeşit Esasına Göre Kâr / Zarar ve Diğer Kapsamlı Gelirler Tablosu”, E Yaklaşım; 1-28, İnternet Adresi: http://www.ozdogrular.com/content/view/17824/, Erişim Tarihi: 05.03.2013.
  • KHAN, Shahwali; (2012), “Volatility, Value Relevance and Predictive Power of Comprehensive Income”, Unpublished PhD Thesis, New Zealand: Massey University, Internet Address: http://mro.massey.ac.nz/handle/10179/4087, Date of Access: 22.02.2013.
  • KING, Thomas E., Alan K. ORTEGREN and Brad J. REED; (1999), “An Analysis of the Impact of Alternative Financial Statement Presentations of Comprehensive Income”, Academy of Accounting and Financial Studies Journal, Vol. 3, No. 1, Internet Address: http://www.freepatentsonline.com /article/Academy-Accounting-Financial-Studies-Journal/208883274.html, Date of Access: 22.02.2013.
  • KISHIKAWA, Kouki; Tsutomu KIDOTA and Akira EGASHIRA; (2009), “A Study on a Statement of Comprehensive Income - Relating the Problem of Recycling-”, Internet Address: http://freedownloadb.com/pdf/a-study-on-astatement-of-comprehensive-income-37421846.html, Date of Access: 02013.
  • KUBOTA, Keiichi; Kazuyuki SUDA and Hitoshi TAKEHARA; (2007), “Information Content of Net Income and Other Comprehensive Income: Investigation of Japanese Firms”, 2007 Asian Academic Accounting Association Meeting,1-44. Internet Address: https://server1.tepper. cmu.edu/Seminars/docs/Kubota_paper.pdf, Date of Access: 22.02.2013.
  • LAU KA PIK, Karrie and Alice LEE KAM HA; (2010), “Usefulness of Comprehensive Income Reporting in Hong Kong”, Unpublished A Honours Degree Project, Hong Kong: Hong Kong Baptist University, Internet Address: http://lib-sca.hkbu.edu.hk/trsimage/hp/07016522.pdf, Date of Access: 22.02.2013.
  • LEE, Yen-Jung; Kathy R. PETRONI and Min SHEN; (2006), “Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers”, Contemporary Accounting Research, Vol. 23, No. 3; 655–692.
  • LIU, Xiaoyan and Yunan LIU; (2009), “Applying Reporting of Comprehensive Income in China”, International Journal of Marketing Studies, Vol. 1, No. 2; 74-7
  • MCCOY, Timothy L.; James H. THOMPSON and Margaret A. HOSKINS; (2009), “Early Evidence of the Volatility of Comprehensive Income and Its Components”, Academy of Accounting and Financial Studies Journal, Special Issue, 13, Internet Address: http://www.freepatentsonline.com/article/Academy-Accounting-FinancialStudies-Journal/209238529.html, Date of Access: 22.03.2013.
  • MITRA, Santanu and Mahmud HOSSAIN; (2009), “Value-Relevance of Pension Transition Adjustments and Other Comprehensive Income Components in the Adoption Year of SFAS No. 158”, Review of Quantitative Finance and Accounting, Vol. 33, No, 3; 279-30
  • O’HANLON, John F. and Peter F. POPE; (1999), “The Value-Relevance of UK Dirty Surplus Accounting Flows”, British Accounting Review, Vol. 31, No. 4; 45948
  • ÖRTEN, Remzi; Hasan KAVAL ve Aydın KARAPINAR; (2007), Türkiye Muhasebe - Finansal Raporlama Standartları (TMS - TFRS), Gazi Kitabevi, Ankara.
  • ÖZTÜRK, Can; (2009), “2007 Yılında UMS 1: Muhasebesel Değişiklikler ve Yorumlar”, Muhasebe Bilim Dünyası Dergisi, Cilt 11, Sayı 2; 87-106.
  • PANDIT, Ganesh M. and Jeffrey J. PHILLIPS; (2004), “Comprehensive Income: Reporting Preferences of Public Companies”, The CPA Journal, Vol. 74, No. 11; 40-41.
  • PASCAN, Irina; (2010), “A New Measure of Financial Performance: The Comprehensive Income - Opinions and Debates”, Applied Economics, Business and Development, 186-191, Internet http://www.wseas.us/e-library/conferences/2010/Tunisia/AEBD/AEBDpdf, Date of Access: 22.02.2013.
  • ROBERTS, Clare and Yue WANG; (2009), "Accounting Harmonization and the Value - Relevance of Dirty Surplus Accounting Flows", Review of Accounting and Finance, Vol. 8, No. 4; 340-368.
  • SARIOĞLU, Kerem ve Aslı TÜREL; (2012), “Türkiye Finansal Raporlama Standartlarına Göre Kapsamlı Gelir (Kâr) Tablosu: Kullanılan Dil Üzerine Eleştiri ve Sunum Şekli Tercihleri Üzerine Bir Araştırma”, Vergi Sorunları Dergisi, Yıl: 35, Sayı: 290; 82-94.
  • SFAC No. 3 Elements of Financial Statements of Business Enterprises; (1980), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid= 1176156317989, Date of Access: 08.03.2013.
  • SFAC No. 6 Elements of Financial Statements; (1985), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156317989, Date of Access: 08.03.2013.
  • SFAS No. 130 Reporting Comprehensive Income; (1997), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156317989, Date of Access: 08.03.2013.
  • SHUTO, Akinobu; Shota OTOMASA and Kazuyuki SUDA; (2009), “The Relative and Incremental Explanatory Powers of Dirty Surplus Items for Debt Interest Rate”, Journal of International Accounting, Auditing and Taxation, Vol. 18, No. 2; 119-131.
  • TFRS 9 Finansal Araçlar; (2011), T.C. Resmi Gazete, 27880, 20 Mart 2011.
  • TMS 1 Finansal Tabloların Sunuluşu; (2008), T.C. Resmi Gazete, 26966, 13 Ağustos 2008.
  • TMS 16 Maddi Duran Varlıklar; (2005), T.C. Resmi Gazete, 26040, 31 Aralık 2005.
  • TMS 19 Çalışanlara Sağlanan Faydalar; (2006), T.C. Resmi Gazete, 26124, 30 Mart 2006.
  • TMS 21 Kur Değişiminin Etkileri; (2005), T.C. Resmi Gazete, 26040, 31 Aralık 2005. TMS 33 Hisse Başına Kazanç; (2006), T.C. Resmi Gazete, 26122, 28 Mart 2006.
  • TMS 38 Maddi Olmayan Duran Varlıklar; (2006), T.C. Resmi Gazete, 26111, 17 Mart 2006.
  • TMS 39 Finansal Araçlar: Muhasebeleştirme ve Ölçme; (2006), T.C. Resmi Gazete, 26335, 3 Kasım 2006.
  • Türkiye Muhasebe Standartları Hakkında Tebliğlerde Değişiklik Yapılmasına İlişkin Tebliğ Sıra No: 1; (2012), T.C. Resmi Gazete, 28338, 29 Haziran 20
  • WANG, Yue; Willem BUIJINK and Rob EKEN; (2006), “The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands”, The International Journal of Accounting, Vol. 41, No. 4; 387-405.
  • YÜCEL, Göksel. (2006); ““Gelir Tablosu” İfadesi Kesinlikle Değiştirilmelidir”, İzmir SMMM Odası Dayanışma Dergisi, İnternet Adresi: http://www.gokselyucel.net/gelir-tablosu-ifadesi-kesinlikle-degistirilmelidir/, Erişim Tarihi: 18.06.2013.
  • ZULCH, Henning and Paul PRONOBIS; (2010), “The Predictive Power of Comprehensive Income and Its Individual Components under IFRS”, HHLArbeitspapier, HHL Working Paper No. 95, Internet Address: http://www.hhl.de/fileadmin/texte/publikationen/arbeitspapiere/hhlap0095.p df, Date of Access: 22.02.2013.

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

Yıl 2013, Cilt: 14 Sayı: 2, 45 - 72, 05.09.2013

Hikmet Ulusan

Öz

Bu çalışmada,kapsamlı kârı (zararı) raporlamada hangi raporlama yöntemlerinin tercih edildiği,kapsamlı kârın (zararın) finansal performansın raporlanmasına etkisinin ne olduğu ile finansal kuruluşlar ve diğer şirketler arasında farklılık olup olmadığının araştırılması amaçlanmıştır. Frekans analizinin kullanıldığı çalışmada ulaşılan önemli sonuçlar şunlardır: İMKB’ye kayıtlı kapsamlı kâr (zarar) raporlayan halka açık şirketlerce diğer kapsamlı gelir veya gider kalemlerinin vergisel etkiler dikkate alınmadan önceki tutarlaraporlanmasıdaha çok tercih edilmektedir. Şirketlerin yaklaşık yarısında kapsamlı kârın (zararın) finansal performansın raporlanması üzerineetkisi önemli olup bu etki daha çok pozitiftir. En büyükağırlığa sahipkalem yabancı para çevrim farklarındaki değişimdir. Finansal kuruluşlar ve diğer şirketler arasında kapsamlı kârı (zararı) raporlama yöntemi tercihleri, kapsamlı kârın (zararın) finansal performansın raporlanmasınaetkisinin yönü ve en büyük ağırlığa sahip diğer kapsamlı gelir veyagider kalemiaçısından farklılıklar bulunmaktadır.

Anahtar Sözcükler:Kapsamlı Kâr (Zarar), Raporlanması, Etkisi, Diğer Kapsamlı Kâr (Zarar), Diğer Kapsamlı Gelir veya Gider Kalemleri

Anahtar Kelimeler

Kapsamlı Kâr (Zarar) Raporlanması Etkisi Diğer Kapsamlı Kâr (Zarar) Diğer Kapsamlı Kâr (Zarar) Kalemleri

Kaynakça

  • AKDOĞAN, Nalan ve Nejat TENKER; (2007), Finansal Tablolar ve Mali Analiz Teknikleri, Gözden Geçirilmiş 12. Baskı, Gazi Kitabevi, Ankara.
  • ANDERSSON, Josefin and Nicklas KARLSSON; (2011), “Comprehensive Income Reporting - the Attitude of Producers and Users of Financial Statements”, Internet Address: https://gupea.ub.gu.se/bitstream/ 2077/25603/1/gupea_2077_25603_1.pdf, Date of Access: 22.02.2013.
  • BAMBER, Linda Smith; John (Xuefeng) JIANG; Kathy R. PETRONI and Isabel Yanyan WANG; (2010), “Comprehensive Income: Who’s Afraid of Performance Reporting?”, The Accounting Review, Vol. 85, No. 1; 97-126.
  • BAYRİ, Osman; (2010), “Tekdüzen Muhasebe Sistemine ve Türkiye Muhasebe Finansal Raporlama Standartlarına Göre Gelir Tablolarının Biçimsel Yapısı, Kapsamı ve İçeriğinin Karşılaştırmalı Analizi”, Muhasebe ve Finansman Dergisi, Sayı 47; 95-110.
  • BIDDLE, Gary C. and Jong-Hag CHOI; (2006), “Is Comprehensive Income Useful?”, Journal of Contemporary Accounting & Economics, Vol. 2, No. 1; 1-32.
  • Borsa İstanbul, www.kap.gov.tr CAHAN, Steven F.; Stephen M. COURTENAY; Paul L. GRONEWOLLER and David R. UPTON; (2000), “Value Relevance of Mandated Comprehensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9 & 10; 1273-1301.
  • CHAMBERS, Dennis; Thomas J. LINSMEIER; Catherine SHAKESPEARE and Theodore SOUGIANNIS; (2007), “An Evaluation of SFAS No. 130 Comprehensive Income Disclosures”, Review of Accounting Studies, Vol. 12, No. 4; 557-593.
  • CHENG, C.S. Agnes and Stephen LIN; (2008), “Comprehensive Income and Cost of Equity Capital”, Internet Address: http://www.researchgate.net/publication/228697162_Comprehensive_Incom e_and_Cost_of_Equity_Capital, Date of Access: 22.02.2013.
  • CHOI, Jong-Hag and Yoonseok ZANG; (2006), "Implication of Comprehensive Income Disclosure for Future Earnings and Analysts' Forecasts", Research Collection School of Accountancy, Paper 163, Internet Address: http://ink.library.smu.edu.sg/soa_research/163, Date of Access: 22.02.2013.
  • DASTGIR, Mohsen and Ali Saeedi VELASHANI; (2008), “Comprehensive Income and Net Income as Measures of Firm Performance: Some Evidence for Scale Effect”, European Journal of Economics, Finance and Administrative Sciences, No. 12; 123-132.
  • DELOITTE; (2007), “Revised Standard on Presentation of Financial Statements”, IAS Plus Special Edition, Internet http://www.iasplus.com/en/publications/ifrs-in-focus/2007/ias-plusnewsletter-special-edition-on-ias-1-rev-2013-revised-standard-onpresentation-of-financial-statements, Date of Access: 22.02.2013.
  • DELOITTE; (t.y.), “History of IAS 1”, Internet Address: http://www.iasplus.com /en/standards/standard5, Date of Access: 08.02.2013.
  • DHALIWAL, Dan; K.R. SUBRAMANYAM and Robert TREZEVANT; (1999), “Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance?”, Journal of Accounting and Economics, Vol. 26, No. 1-3; 436
  • DUANGPLOY, Orapin and Samuel PENKAR; (2000), “The Variability of the Different Levels of Income Reporting”, Academy of Accounting and Financial Studies Journal, 4(1), Internet Address: http://www.freepatentsonline.com/article/Academy-Accounting-FinancialStudies-Journal/179817598.html, Date of Access: 22.02.2013.
  • DUMITRANA, Mihaela; Iulia JIANU and Gabriel JINGA; (2010), “Comprehensive Income - Past, Present and Future”, Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, 2010SE; 25ERNST & YOUNG; (2011), “Changes to the Presentation of Other Comprehensive Income - Amendments to IAS 1”, Internet Address: http://www.ey. com/Publication/vwLUAssets/IFRS_Developments_Issue_7/$FILE/IFRS_D evelopments_Issue_7_GL_IFRS.pdf, Date of Access: 22.02.2013.
  • FERNÁNDEZ, Francisco Sousa and María Mercedes Carro ARANA; (2010), “Effects of Comprehensive Income on ROE in A Context of Crisis: Empirical Evidence for IBEX-35 Listed Companies (2004-2008)”, International Business & Economics Research Journal, Vol. 9, No. 1; 117-128.
  • FERRARO, Olga and Stefania VELTRI; (2012), “A Critical Analysis of the Empirical Researches on Comprehensive Income Value Relevance”, European Journal of Scientific Research, Vol. 76, No. 4; 587-594.
  • FERRARO, Olga; (2011), “Comprehensive Income in Italy: Reporting Preferences and Its Effects on Performance Indicators”, Journal of Modern Accounting and Auditing, Vol. 7, No. 12; 1315-1328.
  • FITZPATRICK, Brian D.; Sudhakar S. RAJU and Anthony L. TOCCO; (2010), “Comprehensive Income Options: A Detriment to Transparency”, International Business & Economics Research Journal, Vol. 9, No. 8; 21-28. JOHNSON, L. Todd; Cheri L. REITHER and Robert J. SWIERINGA; (1995), “Toward Reporting Comprehensive Income”, Accounting Horizons, Vol. 9, No. 4, Internet Address: http://www.austincc.edu/njacobs/Acct_Theory/Articles/Reporting_Compreh ensive.htm, Date of Access: 22.02.2013.
  • JORDAN, Charles E. and Stanley J. CLARK; (2002), “Comprehensive Income: How Is It Being Reported and What Are Its Effects?”, The Journal of Applied Business Research, Vol. 18, No. 2; 1-8.
  • KABIR, M. Humayun and Fawzi LASWAD; (2011), "Properties of Net Income and Total Comprehensive Income: New Zealand Evidence", Accounting Research Journal, Vol. 24, No. 3; 268-289.
  • KAEWPRAPA, Kanok-on and Phapruke USSAHAWANITCHAKIT; (2011), “Effects of Comprehensive Income Reporting on Decision Making Quality of Listed Companies in Thailand”, European Journal of Management, Vol. 11, No. 4, Internet Address: http://www.freepatentsonline.com/article/Euro pean-Journal-Management/272511387.html, Date of Access: 22.02.2013.
  • KANAGARETNAM, Kiridaran; Robert MATHIEU and Mohamed SHEHATA; (2009), “Usefulness of Comprehensive Income Reporting in Canada”, Journal of Accounting Public Policy, Vol. 28, No. 4; 349-365.
  • KAVAL, Hasan; (2011), “TMS Kapsamında Çeşit Esasına Göre Kâr / Zarar ve Diğer Kapsamlı Gelirler Tablosu”, E Yaklaşım; 1-28, İnternet Adresi: http://www.ozdogrular.com/content/view/17824/, Erişim Tarihi: 05.03.2013.
  • KHAN, Shahwali; (2012), “Volatility, Value Relevance and Predictive Power of Comprehensive Income”, Unpublished PhD Thesis, New Zealand: Massey University, Internet Address: http://mro.massey.ac.nz/handle/10179/4087, Date of Access: 22.02.2013.
  • KING, Thomas E., Alan K. ORTEGREN and Brad J. REED; (1999), “An Analysis of the Impact of Alternative Financial Statement Presentations of Comprehensive Income”, Academy of Accounting and Financial Studies Journal, Vol. 3, No. 1, Internet Address: http://www.freepatentsonline.com /article/Academy-Accounting-Financial-Studies-Journal/208883274.html, Date of Access: 22.02.2013.
  • KISHIKAWA, Kouki; Tsutomu KIDOTA and Akira EGASHIRA; (2009), “A Study on a Statement of Comprehensive Income - Relating the Problem of Recycling-”, Internet Address: http://freedownloadb.com/pdf/a-study-on-astatement-of-comprehensive-income-37421846.html, Date of Access: 02013.
  • KUBOTA, Keiichi; Kazuyuki SUDA and Hitoshi TAKEHARA; (2007), “Information Content of Net Income and Other Comprehensive Income: Investigation of Japanese Firms”, 2007 Asian Academic Accounting Association Meeting,1-44. Internet Address: https://server1.tepper. cmu.edu/Seminars/docs/Kubota_paper.pdf, Date of Access: 22.02.2013.
  • LAU KA PIK, Karrie and Alice LEE KAM HA; (2010), “Usefulness of Comprehensive Income Reporting in Hong Kong”, Unpublished A Honours Degree Project, Hong Kong: Hong Kong Baptist University, Internet Address: http://lib-sca.hkbu.edu.hk/trsimage/hp/07016522.pdf, Date of Access: 22.02.2013.
  • LEE, Yen-Jung; Kathy R. PETRONI and Min SHEN; (2006), “Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers”, Contemporary Accounting Research, Vol. 23, No. 3; 655–692.
  • LIU, Xiaoyan and Yunan LIU; (2009), “Applying Reporting of Comprehensive Income in China”, International Journal of Marketing Studies, Vol. 1, No. 2; 74-7
  • MCCOY, Timothy L.; James H. THOMPSON and Margaret A. HOSKINS; (2009), “Early Evidence of the Volatility of Comprehensive Income and Its Components”, Academy of Accounting and Financial Studies Journal, Special Issue, 13, Internet Address: http://www.freepatentsonline.com/article/Academy-Accounting-FinancialStudies-Journal/209238529.html, Date of Access: 22.03.2013.
  • MITRA, Santanu and Mahmud HOSSAIN; (2009), “Value-Relevance of Pension Transition Adjustments and Other Comprehensive Income Components in the Adoption Year of SFAS No. 158”, Review of Quantitative Finance and Accounting, Vol. 33, No, 3; 279-30
  • O’HANLON, John F. and Peter F. POPE; (1999), “The Value-Relevance of UK Dirty Surplus Accounting Flows”, British Accounting Review, Vol. 31, No. 4; 45948
  • ÖRTEN, Remzi; Hasan KAVAL ve Aydın KARAPINAR; (2007), Türkiye Muhasebe - Finansal Raporlama Standartları (TMS - TFRS), Gazi Kitabevi, Ankara.
  • ÖZTÜRK, Can; (2009), “2007 Yılında UMS 1: Muhasebesel Değişiklikler ve Yorumlar”, Muhasebe Bilim Dünyası Dergisi, Cilt 11, Sayı 2; 87-106.
  • PANDIT, Ganesh M. and Jeffrey J. PHILLIPS; (2004), “Comprehensive Income: Reporting Preferences of Public Companies”, The CPA Journal, Vol. 74, No. 11; 40-41.
  • PASCAN, Irina; (2010), “A New Measure of Financial Performance: The Comprehensive Income - Opinions and Debates”, Applied Economics, Business and Development, 186-191, Internet http://www.wseas.us/e-library/conferences/2010/Tunisia/AEBD/AEBDpdf, Date of Access: 22.02.2013.
  • ROBERTS, Clare and Yue WANG; (2009), "Accounting Harmonization and the Value - Relevance of Dirty Surplus Accounting Flows", Review of Accounting and Finance, Vol. 8, No. 4; 340-368.
  • SARIOĞLU, Kerem ve Aslı TÜREL; (2012), “Türkiye Finansal Raporlama Standartlarına Göre Kapsamlı Gelir (Kâr) Tablosu: Kullanılan Dil Üzerine Eleştiri ve Sunum Şekli Tercihleri Üzerine Bir Araştırma”, Vergi Sorunları Dergisi, Yıl: 35, Sayı: 290; 82-94.
  • SFAC No. 3 Elements of Financial Statements of Business Enterprises; (1980), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid= 1176156317989, Date of Access: 08.03.2013.
  • SFAC No. 6 Elements of Financial Statements; (1985), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156317989, Date of Access: 08.03.2013.
  • SFAS No. 130 Reporting Comprehensive Income; (1997), Internet Address: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176156317989, Date of Access: 08.03.2013.
  • SHUTO, Akinobu; Shota OTOMASA and Kazuyuki SUDA; (2009), “The Relative and Incremental Explanatory Powers of Dirty Surplus Items for Debt Interest Rate”, Journal of International Accounting, Auditing and Taxation, Vol. 18, No. 2; 119-131.
  • TFRS 9 Finansal Araçlar; (2011), T.C. Resmi Gazete, 27880, 20 Mart 2011.
  • TMS 1 Finansal Tabloların Sunuluşu; (2008), T.C. Resmi Gazete, 26966, 13 Ağustos 2008.
  • TMS 16 Maddi Duran Varlıklar; (2005), T.C. Resmi Gazete, 26040, 31 Aralık 2005.
  • TMS 19 Çalışanlara Sağlanan Faydalar; (2006), T.C. Resmi Gazete, 26124, 30 Mart 2006.
  • TMS 21 Kur Değişiminin Etkileri; (2005), T.C. Resmi Gazete, 26040, 31 Aralık 2005. TMS 33 Hisse Başına Kazanç; (2006), T.C. Resmi Gazete, 26122, 28 Mart 2006.
  • TMS 38 Maddi Olmayan Duran Varlıklar; (2006), T.C. Resmi Gazete, 26111, 17 Mart 2006.
  • TMS 39 Finansal Araçlar: Muhasebeleştirme ve Ölçme; (2006), T.C. Resmi Gazete, 26335, 3 Kasım 2006.
  • Türkiye Muhasebe Standartları Hakkında Tebliğlerde Değişiklik Yapılmasına İlişkin Tebliğ Sıra No: 1; (2012), T.C. Resmi Gazete, 28338, 29 Haziran 20
  • WANG, Yue; Willem BUIJINK and Rob EKEN; (2006), “The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands”, The International Journal of Accounting, Vol. 41, No. 4; 387-405.
  • YÜCEL, Göksel. (2006); ““Gelir Tablosu” İfadesi Kesinlikle Değiştirilmelidir”, İzmir SMMM Odası Dayanışma Dergisi, İnternet Adresi: http://www.gokselyucel.net/gelir-tablosu-ifadesi-kesinlikle-degistirilmelidir/, Erişim Tarihi: 18.06.2013.
  • ZULCH, Henning and Paul PRONOBIS; (2010), “The Predictive Power of Comprehensive Income and Its Individual Components under IFRS”, HHLArbeitspapier, HHL Working Paper No. 95, Internet Address: http://www.hhl.de/fileadmin/texte/publikationen/arbeitspapiere/hhlap0095.p df, Date of Access: 22.02.2013.
Toplam 55 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Hikmet Ulusan

Yayımlanma Tarihi 5 Eylül 2013
Gönderilme Tarihi 5 Eylül 2013
Yayımlandığı Sayı Yıl 2013Cilt: 14 Sayı: 2

Kaynak Göster

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.
 Kapak Resmi İndir

Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi Creative Commons Atıf-GayriTicari 4.0 Uluslararası Lisansı (CC BY NC) ile lisanslanmıştır.