Muhasebe Tahmin Değişikliklerinin Finansal Tablolardaki Yansımaları: BİST Şirketlerinin Analizi (2013-2021)
Reflections of Changes in Accounting Estimates on Financial Statements: Analysis of BIST Companies (2013-2021)

Summary/Abstract: Aim: Changes in accounting estimates (CAE) can be effective on both current and future financial statements of businesses. The purpose of this study is to examine the reflection of CAEs on the profit/loss statement. Method: For this purpose, CAEs of companies that announced CAE among companies traded in Borsa Istanbul (BIST) between 2013-2021 were analyzed by content analysis method. Findings: The findings of the study show that non-CAE companies (40.3%) are more than companies with CAEs (1.60%), and there are companies that do not disclose whether they have CAE or not (58.1%). Also, we determined that the most common CAE was a change in a useful life. In addition, it has been seen that the effect of CAE on the Profit or Loss Statement is in the direction of increase and/or decrease, the most effective of CAE is on the current period Profit or Loss Statement, and it rarely has an effect on both the current and future periods. We observed that the greatest effect of CAE is on the current period’s Profit or Loss Statement, and it rarely has an effect on both the current and future periods. Moreover, the most reducing effect in the current period, Profit or Loss Statement was in 2014, the most decreasing effect was in 2018. Additionally, it has been determined that the companies that affect the period’s Profit or Loss Statement through CAE are mostly audited by the Big Four, and the most common opinion given by these companies is the “unqualified opinion”. Results: We point out that the reflection of CAEs in the financial statements may be an important factor in the decisions that financial information users will make by evaluating the financial statements. The findings of the study support the results of the prior studies (Aktaş, 2013; Ömürbek & Öztürk, 2013) that the companies with CAE are more than the non-CAE companies, that there are companies that do not have a footnote on whether a CAE has been made or not, and that the most common CAE is the change in a useful life.

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