Accounting policy choices of companies traded in BIST 100 index and analysis of factors affecting the selection

The impact of accounting policies preferred by businesses on financial results and the differences in results have led researchers to focus on the factors affecting the choices. In addition, considering that Turkish Financial Reporting Standards change over time and the accounting policies used become more diverse, the necessity of examining the selected accounting policies emerges. In this study, it is aimed to determine the accounting policy preferences of the companies in the BIST 100 Index on the basis of all sectors and also to analyze the factors affecting the accounting policy preferences of the companies with the help of new variables. As a result of the findings, it has been determined that accounting policy preferences differ on a sectoral basis in the way businesses present their comprehensive income statements, in the classification of interest income for businesses other than financial institutions, in the subsequent measurements of tangible fixed assets and in the subsequent measurements of investment properties. In addition, the factors affecting the choice of accounting policy were tested with logistic regression analysis, and it was concluded that businesses with high profitability rates are more likely to choose revenue-increasing accounting policies.