DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ

Merve ACAR, (Yıldırım Beyazıt Üniversitesi, İşletme Fakültesi, Ankara, Türkiye)
Hüseyin TEMİZ (Bozok Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Yozgat, Türkiye)
Muhasebe ve Denetime Bakış
3 0
Yıl: 2019 Cilt: 19 Sayı: 58 Sayfa Aralığı: 173 - 194 Metin Dili: Türkçe İndeks Tarihi: 02-07-2020

DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ

Öz:
Bu çalışmanın amacı olumsuz ya da görüş bildirmekten kaçınma şeklinde denetçi görüşüne sahip şirketpay senetlerinin bu haberin duyurulmasına vereceği tepkinin ölçülmesidir. Bu amaç doğrultusundaBIST’de işlem gören firmaların 2005-2017 dönemi için aldıkları denetçi görüşleri ve bu görüşlerinbilgi değeri incelenmiştir. Bu kapsamda tespit edilen ve analiz için gerekli verileri mevcut olan 22 olayincelenmiştir. Çalışmada olay çalışması yöntemi uygulanmış ve pay senedi getirileri, olay penceresindehem günlük hem de kümülatif olarak analiz edilmiştir. Elde edilen bulgulara göre olumsuz ya dagörüş bildirmekten kaçınan denetçi görüşüne sahip şirket pay senetlerinin bu duyuruya karşı negatifanlamlı anormal getirilerle tepki verdiklerine dair sınırlı kanıtlar elde edilmiştir. Genel olarak olumsuzve görüş bildirmekten kaçınan denetçi görüşünün şirket pay senetleri üzerinde bir etkisinin olmadığıgözlemlenmiştir.
Anahtar Kelime:

The Effect of Auditor Opinions on Stock Return

Öz:
This study investigates the valuation effect of audit opinions (adverse and disclaimer of opinion) on the Borsa Istanbul stock market. In line with this purpose, a query covering the years 2005-2017 has been carried out for companies that are traded in BIST. In this context, having sufficient data for analysis, 22 events detected and analyzed. The event study method is used in the study and the stock returns are analyzed both daily and cumulatively through the event window. According to findings, there is limited evidence that the stocks of the companies with adverse or disclaimer audit opinions are responding negatively to this announcement. In general, this announcements (adverse and disclaimer of opinion) has been assessed as having no effect on companies’ shares.
Anahtar Kelime:

Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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APA ACAR m, Temiz H (2019). DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. , 173 - 194.
Chicago ACAR merve,Temiz Hüseyin DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. (2019): 173 - 194.
MLA ACAR merve,Temiz Hüseyin DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. , 2019, ss.173 - 194.
AMA ACAR m,Temiz H DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. . 2019; 173 - 194.
Vancouver ACAR m,Temiz H DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. . 2019; 173 - 194.
IEEE ACAR m,Temiz H "DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ." , ss.173 - 194, 2019.
ISNAD ACAR, merve - Temiz, Hüseyin. "DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ". (2019), 173-194.
APA ACAR m, Temiz H (2019). DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe ve Denetime Bakış, 19(58), 173 - 194.
Chicago ACAR merve,Temiz Hüseyin DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe ve Denetime Bakış 19, no.58 (2019): 173 - 194.
MLA ACAR merve,Temiz Hüseyin DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe ve Denetime Bakış, vol.19, no.58, 2019, ss.173 - 194.
AMA ACAR m,Temiz H DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe ve Denetime Bakış. 2019; 19(58): 173 - 194.
Vancouver ACAR m,Temiz H DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ. Muhasebe ve Denetime Bakış. 2019; 19(58): 173 - 194.
IEEE ACAR m,Temiz H "DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ." Muhasebe ve Denetime Bakış, 19, ss.173 - 194, 2019.
ISNAD ACAR, merve - Temiz, Hüseyin. "DENETÇİ GÖRÜŞLERİNİN PAY SENEDİ GETİRİLERİ ÜZERİNDEKİ ETKİSİ". Muhasebe ve Denetime Bakış 19/58 (2019), 173-194.
Sayfa Oluşturulma Tarihi
23-04-2024 12:30

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