Kamuya açıklama aracı olarak banka yıllık faaliyet raporu
Küçük Resim Yok
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
1990’lı yılların başından itibaren gerek Amerika’da gerekse Avrupa Birliği içinde yapılan muhasebe ve raporlama enstrümanlarının bilgi altyapısının ne şekilde düzenlenmesi, hangi prensipler dahilinde hazırlanmaları, hangi bilgi içeriklerine haiz olmaları ve hangi paydaşlara bilgi vermeleri konuları hala ciddi tartışmalara ve evrimsel gelişimlere maruz kalmaktadır. Bu anlamda yıllık faaliyet raporları maddi olarak doğru bilgileri, şeffaflık içinde ve doğru zamanlama dahilinde denetim otoriteleri, pay sahipleri ve diğer tüm paydaşlara ulaştırabilen en kapsamlı finansal yönetim enstrümanı olarak karşımıza çıkmaktadır. Makale, uluslararası gerçekler ve yeni bankacılık raporlama standartlarının yeniden yapılanma kuralları çerçevesinde ve ülkemiz finansal gerçekleri ışığında gelişen bankacılık sistemimizin sağlıklı ve güven içinde çalışabilmesi adına, nasıl bir faaliyet raporu oluşturulması gerçeğine teorik ve pratik boyutlarda cevap verebilmeyi hedeflemektedir.
Purpose – The debate is still very much actual about the reshaping of public disclosure instruments within the US and EU contexes. The questions about the establishment of financial reporting infrastructure and the informational contents of bank annual reports are under serious and materiall discussions. Bank’s Annual Reports are still very important instruments of material, transparent and timely informations who would disclose the opaqe risk structures of global financial players. In this regard, this research aims to fulfill the gap between the informational asymmetries between the financial institutions and the users of public information by other market participants with respect to the activities and financial positions of banks under current international and local developments. Design/Methodology/Approach - In this regard, the article conducted analysis of public disclosure systems of various global and local entities on its time frame at various development stages initiated by different institutions. Findings – This research identifies seven major disclosure areas for efficient financial reporting within the bank annula reports to overcome the lack of consistency, materiality, transparency and comparability problems given inside the financial architecture of Turkish banking system. Practical Implications – The research has vast amount of implications on the mal-practice of financial reporting system and has a voluminous impact on changing the disclosure standards. Originality - The research provides a comprehensive revision to the malpractice of existing annual reporting practices within the financial industry in Turkey. It also provides a bridge to Basel IV reporting requirements on the basis of financial regulation of banking industry managerial instruments.
Purpose – The debate is still very much actual about the reshaping of public disclosure instruments within the US and EU contexes. The questions about the establishment of financial reporting infrastructure and the informational contents of bank annual reports are under serious and materiall discussions. Bank’s Annual Reports are still very important instruments of material, transparent and timely informations who would disclose the opaqe risk structures of global financial players. In this regard, this research aims to fulfill the gap between the informational asymmetries between the financial institutions and the users of public information by other market participants with respect to the activities and financial positions of banks under current international and local developments. Design/Methodology/Approach - In this regard, the article conducted analysis of public disclosure systems of various global and local entities on its time frame at various development stages initiated by different institutions. Findings – This research identifies seven major disclosure areas for efficient financial reporting within the bank annula reports to overcome the lack of consistency, materiality, transparency and comparability problems given inside the financial architecture of Turkish banking system. Practical Implications – The research has vast amount of implications on the mal-practice of financial reporting system and has a voluminous impact on changing the disclosure standards. Originality - The research provides a comprehensive revision to the malpractice of existing annual reporting practices within the financial industry in Turkey. It also provides a bridge to Basel IV reporting requirements on the basis of financial regulation of banking industry managerial instruments.
Açıklama
Anahtar Kelimeler
Bankacılık, Finansal Raporlama, Faaliyet Raporu, Kurumsal Yönetim, Banking, Bank Management, Financial Reporting, Annual Reports, Corporate Governance
Kaynak
Banka ve Finans Hukuku Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
9
Sayı
33
Künye
Karacan, E. E., Benli, V. F., & Karacan, A. İ. (2020). Kamuya Açıklama Aracı Olarak Banka Yıllık Faaliyet Raporu. Banka ve Finans Hukuku Dergisi, 9(33), 31-152.
