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Journals / Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2013 / Cilt: 14 - Sayı: 2

Comprehensive Income (Loss): An Investigation on Its Reporting Method Preferences and Its Effect on Financial Performance Reporting

KAPSAMLI KÂR (ZARAR): RAPORLAMA YÖNTEMİ TERCİHLERİ VE FİNANSAL PERFORMANSIN RAPORLANMASINA ETKİSİ ÜZERİNE BİR ARAŞTIRMA

Hikmet ULUSAN
Pages
45–72
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

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.

📌 3 Key Takeaways

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Objective & Hypothesis: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.
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Key Findings & Data: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.
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Conclusion & Impact: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.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

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.

Özet

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: Borsa İstanbul a kayıtlı kapsamlı kâr (zarar) raporlayan halka açık şirketlerce diğer kapsamlı kâr (zarar) kalemlerinin vergisel etkiler dikkate alınmadan önceki tutarla raporlanması daha çok tercih edilmektedir. İirketlerin yaklaşık yarısında kapsamlı kârın (zararın) finansal performansın raporlanması üzerine etkisi önemli olup bu etki daha çok pozitiftir. En büyük ağırlığa sahip kalem yabancı para çevrim farklarındaki değişimdir. Finansal kuruluşlar ve diğer şirketler arasında kapsamlı kârı (zararı) raporlama yöntemi tercihleri, kapsamlı kârın (zararın) finansal performansın raporlanmasına etkisinin yönü ve en büyük ağırlığa sahip diğer kapsamlı kâr (zarar) kalemi açısından farklılıklar bulunmaktadır

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Cite This Article

ULUSAN, H. (2022). Comprehensive Income (Loss): An Investigation on Its Reporting Method Preferences and Its Effect on Financial Performance Reporting. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 14 - Sayı: 2, 45–72. https://ajindex.com/articles/480776

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