Muhasebede İhtiyatlılık Düzeyinin Bankalar Üzerindeki Etkisi
The Effect Of Conservatısm Level In Accountıng On Banks

Summary/Abstract: The concept of conservatism which means being cautious towards the risk examined as divided into two that "conditional" and "unconditional". This distinction can be summarized in that taking measure towards the risk when a condition arises or display a conservative attitude without any condition from the beginning. It is natural that forms of financial behavior that include conditional and unconditional prudence will affect financial statements differently; will lead to differentiation of reports. There are criticisms in this direction caused to be treated contrary to impartiality and fair presentation principle of exhibiting conservative behavior in the accounting process in the research done. However, there is also debates that needed to said principle to offer reliable information. Based on this point, the unconditional prudence levels of the banks traded in Borsa Istanbul were measured and it was investigated whether this level affected the risk taking levels. As a result of the study, a significant relationship was determined between the prudence levels of banks and capital adequacy ratios, but it was observed that the same relationship was not between the banks loan and deposit ratio and unconditional prudence level.

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