Content analysis of footnotes disclosures related to tangible assets and investment properties: A research in BIST 100

In this study, tangible assets and investment properties were examined in terms of accounting practices in our country. The disclosure indices, which were created based on the accounting policies that should be disclosed according to accounting standards, were subjected to content analysis using the "simple unweighted Laspeyres index", and the relationship between the disclosure indices and the audit firm group was subjected to the chi-square independence test. Analyzes were made by examining the financial statements and annotation of 76 companies, which are included in the BIST 100 basic index with the highest market value (excluding finance, banking, venture capital partnerships, insurance, football clubs), which have been independently audited for six years covering the 2014 and 2019 periods. Content analysis result; it is related to the issues that attract attention in accounting practices and financial reports, and also, by considering the analysis findings for each tangible asset together, the sector explanatory notes for the years 2014-2019 are obtained from the highest to the lowest. According to the relationship analysis, the relationship between the disclosure indices and the audit firm group could be revealed. As a result, a study that can contribute to the development of the industry standards accounting system has been carried out. As a result, a study that can contribute to the development of the industry standards accounting system has been carried out.