Ertelenmiş vergilerin dönem net kârına etkisinin analizi
Yükleniyor...
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Serbest Muhasebeci Mali Müşavirler Odası
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmanın amacı, ertelenmiş vergilerin işletmelerin dönem net kârına etkisini ve etkinin yönünü incelemek, hedef kârı elde etmek için kâr yönetimi stratejisi olarak kullanılabilirliğini test etmektir. Çalışmada, 2017-2019 yılları arasında BİST’te “Gıda İçecek ve Tütün Sektöründe” kayıtlı olan 27 şirketin verileri esas alınarak içerik analizi yöntemiyle değerlendirilmiştir. Araştırmada ertelenmiş vergilerin raporlanması ve raporlanmaması hallerine göre dönem net kârı/zararı ve ikisi arasındaki fark hesaplanarak, ertelenmiş vergilerin şirketlerin kazançlarını ne yönde etkilediği tespit edilmeye çalışılmıştır. Araştırma sonucunda, ertelenmiş vergilerin etkisinin daha çok kârda artış ve zararda azalış olarak pozitif yönde olduğu görülmüştür. Kâr artışı ve zarar azalışı görülen şirketlerde ertelenen vergi geliri, zarar artışı ve kâr azalışı görülen şirketlerde ise ertelenen vergi gideri kullanıldığı tespit edilmiştir. Bu sonuca göre, ertelenmiş vergi gelirlerinin kazanç yönetimine pozitif, ertelenmiş vergi giderlerinin ise negatif yönde etkisi olacağı ve ertelenmiş vergilerin kâr yönetiminde kullanılabileceği sonucuna varılmıştır
The purpose of this study was to examine the effect of deferred taxes on the period net profit and the direction of its effect and to test its usability as a profit management strategy to achieve target profit. In the study, the content analysis method was used based on the data of 27 companies registered in the “Food, Beverage and Tobacco Sector” in BIST between the years 2017-2019. In the study, it was aimed to determine how the deferred taxes affect the earnings of the companies by calculating the period net profit/loss and the difference between the two according to the reported and not reported deferred taxes. As a result of the research, it was seen that the effect of deferred taxes is mostly positive due to an increase in profit and a decrease in loss. It was determined that deferred tax revenue was used in the companies with an increase in profit and decrease in loss, while deferred tax expense was used in the companies with an increase in loss and decrease in profit. According to this result, it was concluded that deferred tax revenues will have a positive effect on profit management, and deferred tax expenses will have a negative effect, and that deferred taxes can be used in profit management.
The purpose of this study was to examine the effect of deferred taxes on the period net profit and the direction of its effect and to test its usability as a profit management strategy to achieve target profit. In the study, the content analysis method was used based on the data of 27 companies registered in the “Food, Beverage and Tobacco Sector” in BIST between the years 2017-2019. In the study, it was aimed to determine how the deferred taxes affect the earnings of the companies by calculating the period net profit/loss and the difference between the two according to the reported and not reported deferred taxes. As a result of the research, it was seen that the effect of deferred taxes is mostly positive due to an increase in profit and a decrease in loss. It was determined that deferred tax revenue was used in the companies with an increase in profit and decrease in loss, while deferred tax expense was used in the companies with an increase in loss and decrease in profit. According to this result, it was concluded that deferred tax revenues will have a positive effect on profit management, and deferred tax expenses will have a negative effect, and that deferred taxes can be used in profit management.
Açıklama
Anahtar Kelimeler
Ertelenmiş vergiler, UMS-12, Dönem net kârı, Kâr yönetimi, Deferred taxes, IAS-12, Period net profit, Profit management
Kaynak
Mali Çözüm Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
31
Sayı
164
Künye
Katkat Özçelik, M. (2021). Ertelenmiş Vergilerin Dönem Net Kârına Etkisinin Analizi . Mali Çözüm Dergisi , 31 (164) , 59-82 .
