Durdurulan Faaliyetler ile İşletme Performansı İlişkisinin Belirlenmesi: Borsa İstanbul Üzerine Bir Araştırma
Abstract
İşletmeler; çeşitli dönemlerde stratejik öncelikler, büyüme, odaklanma, pazarın daralması ve diğer nedenlerle bazı faaliyetlerini sonlandırmaktadırlar. Durdurulan faaliyetler de sürdürülen faaliyetler gibi tüm ekonomik faydaları sonlanıncaya kadar işletmeye kâr/zarar getiren birimlerdir. Bu bağlamda işletmeler tarafından durdurulan faaliyetlerin raporlanması önemli bir gereklilik haline gelmiştir. Durdurulan faaliyetlerin finansal tablolarda gösterilmesi ve açıklanması Uluslararası Muhasebe/Finansal Raporlama Standartlarında zorunlu kılınmıştır. Bu çalışmada durdurulan faaliyet kavramı TMS/TFRS kapsamında açıklanarak durdurulan faaliyetler ile işletme performansı ilişkisi Borsa İstanbul’daki işletmelerde araştırılmıştır.
References
- APB No:30. (1973). Reporting the Results of Operations - Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions, Norwalk, CT: U.S.A., Financial Accounting Standards Board.
- Barua, A., Lin, S., & Sbaraglia, A. (2009, 11 Ocak). Earnings Management Using Discontinued Operations. Social Sciences Research
- http://ssrn.com/abstract=1245863], Erişim Tarihi:04.08.2015
- Çevrim-içi: Curtis, A., McVay, S., & Wolfe, M. (2014). An Analysis Of The Implications Of Discontinued Operations For Continuing Income. Journal of Accounting and Public Policy, 33(2), 190- 201.
- IFRS-5 (2013). IFRS-5 Non-current Assets Held for Sale and Discontinued Operations. London: U.K. International Accounting Standards Board.
- Munter, P. (2002). FASB: A Look at Revised Standards for Asset Impairments and Discontinued Operations. Journal of Corporate Accounting & Finance, 13(5), 67-73.
- Saito, Y. (2011, 08 Mart). Managerial Decisions to Discontinue Operations and Future Firm Performance. Social Sciences Research
- http://ssrn.com/abstract=1906125], Erişim Tarihi: 04.08.2015.
- Çevrim-içi: TFRS-5 (2006). TFRS-5 Satış Amaçlı Elde Tutulan Duran Varlıklar ve Durdurulan Faaliyetler. Ankara: Türkiye Kamu Gözetimi ve Muhasebe ve Denetim Standartları Kurumu.
- Uzgören, N. (2012). Bilimsel Araştırmalarda Kullanılan Temel İstatistiksel Yöntemler ve SPSS Uygulamaları. Bursa: Ekin Yayınevi.
Determination of Relationship Between Discontinued Operations and Company Performance; A Research on Borsa Istanbul
Abstract
Companies finish some of their operations because of strategic priorities, growth, focusing, market shrinkage and other reasons. Discontinued operations are profit/loss making units such as continued operations until their economical benefits lasts. In this manner reporting of discontinued operations became an important necessity. Reporting and explanation of discontinued operations in financial statements was obliged in accordance with International Accounting/Financial Reporting Standards. In this study, concept of discontinued operations was explained in accordance with TAS/TFRS and relationship between discontinued operations and company performance was searched at Borsa Istanbul companies.
Keywords
Discontinued Operations Performance International Accounting and Financial Reporting Standards
References
- APB No:30. (1973). Reporting the Results of Operations - Reporting the Effects of Disposal of a Segment of a Business, and Extraordinary, Unusual and Infrequently Occurring Events and Transactions, Norwalk, CT: U.S.A., Financial Accounting Standards Board.
- Barua, A., Lin, S., & Sbaraglia, A. (2009, 11 Ocak). Earnings Management Using Discontinued Operations. Social Sciences Research
- http://ssrn.com/abstract=1245863], Erişim Tarihi:04.08.2015
- Çevrim-içi: Curtis, A., McVay, S., & Wolfe, M. (2014). An Analysis Of The Implications Of Discontinued Operations For Continuing Income. Journal of Accounting and Public Policy, 33(2), 190- 201.
- IFRS-5 (2013). IFRS-5 Non-current Assets Held for Sale and Discontinued Operations. London: U.K. International Accounting Standards Board.
- Munter, P. (2002). FASB: A Look at Revised Standards for Asset Impairments and Discontinued Operations. Journal of Corporate Accounting & Finance, 13(5), 67-73.
- Saito, Y. (2011, 08 Mart). Managerial Decisions to Discontinue Operations and Future Firm Performance. Social Sciences Research
- http://ssrn.com/abstract=1906125], Erişim Tarihi: 04.08.2015.
- Çevrim-içi: TFRS-5 (2006). TFRS-5 Satış Amaçlı Elde Tutulan Duran Varlıklar ve Durdurulan Faaliyetler. Ankara: Türkiye Kamu Gözetimi ve Muhasebe ve Denetim Standartları Kurumu.
- Uzgören, N. (2012). Bilimsel Araştırmalarda Kullanılan Temel İstatistiksel Yöntemler ve SPSS Uygulamaları. Bursa: Ekin Yayınevi.
Details
| Other ID | JA43TT27GG |
|---|---|
| Journal Section | Review Article |
| Authors | |
| Publication Date | December 31, 2015 |
| Published in Issue | Year 2015Volume: 7 Issue: 3 |
