Muhafazakar Muhasebe Anlayışının Finansal Başarısızlığı Önlemedeki Yeri Üzerine Bir Araştırma
A Research On The Place Of Financial Failure Preventing The Consideration Of Accounting Conservatism

Summary/Abstract: It is observed that the technological developments experienced in recent years cause the financial systems to gain a global dimension. For this reason, companies need to survive in a global competitive environment. In this direction, companies need to take measures to make a number of regulations. Some companies have conservative accounting policies in order to attract investors and gain confidence in international markets. One of the factors that affect investors' decisions is accounting profits. Conservative accounting is based on profits, even if it is a little. For this reason, it is expected that the companies managed with conservative accounting approach can not suffer from financial failure. In this study, the relationship between conservative accounting understanding and financial failure is examined. For the analysis of this relationship, the data obtained from the companies included in the BİST-100 Index between the years 2009-2016 were used. These data were analyzed by panel regression analysis method by creating variables in the literature.

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