A qualitative research examining the impact of the earthquakes on financial reports within the scope of IAS 10

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dc.contributor.authorOnay, Ahmet
dc.contributor.authorGüneş, Recep
dc.date.accessioned2025-10-03T07:57:00Z
dc.date.available2025-10-03T07:57:00Z
dc.date.issued2025
dc.departmentAÇÜ
dc.description.abstractDeeply affecting the Turkish economy, the earthquakes that struck Kahramanmara & scedil; on February 6, 2023, had an adverse effect on the operations of numerous companies. As of the occurrence date, these earthquakes have been reported in the financial statements of many publicly traded companies as events after the reporting period. The purpose of this study is to determine how events after the balance sheet date are reported in the financial statements of companies in T & uuml;rkiye in the post-earthquake period. In line with this objective, two sample groups were created from companies whose stock trading was suspended after the earthquake and those in the BIST-100 Index that continued trading. The financial statements of these sample groups, specifically regarding events after the reporting period, were separately examined. Qualitative methods were employed in the analysis, and word frequencies and word clouds were obtained using Maxqda Analytics Pro 24. The analyses confirmed that publicly traded companies report events after the reporting period in accordance with International Financial Reporting Standards. Additionally, the study qualitatively revealed the economic impacts of the earthquake disaster in T & uuml;rkiye, resulting in both material and non-material losses. This study has the potential to contribute to the limited domestic literature by addressing events after the reporting period through conceptual or theoretical examinations. Additionally, it stands to contribute to the broader international literature on the subject.
dc.identifier.doi10.30798/makuiibf.1471944
dc.identifier.endpage454
dc.identifier.issn2149-1658
dc.identifier.issue2
dc.identifier.startpage435
dc.identifier.urihttps://hdl.handle.net/11494/5972
dc.identifier.volume12
dc.identifier.wosWOS:001523328200004
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakTR-Dizin
dc.institutionauthorGüneş, Recep
dc.language.isoen
dc.publisherMEHMET AKIF ERSOY UNIV
dc.relation.ispartofJOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectEvents after the reporting period
dc.subjectAccounting standards
dc.subjectFinancial reporting
dc.subjectQualitative research
dc.titleA qualitative research examining the impact of the earthquakes on financial reports within the scope of IAS 10
dc.typeArticle

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