BORÇ, İŞLETME BÜYÜKLÜĞÜ VE MUHASEBE KALİTESİ: TÜRKİYE’DE AMPİRİK BİR ÇALIŞMA

Year 2020, Volume: 15 Issue: 53, 147 - 157, 28.01.2020

İlhan Dalcı Hasan Özyapıcı

https://doi.org/10.14783/maruoneri.676403

Abstract

Bu çalışma Türkiye’de Borsa İstanbul’da (BIST)
işlem gören finansal olmayan firmalarda borç ve muhasebe kalitesi arasındaki
ilişkide işletme büyüklüğünün rolünü tespit
etmeyi amaçlamaktadır. 2010-2018 yıllarını kapsayan finansal veriler Orbis’ten
indirilmiştir. Analiz için OLS regresyon modeli
kullanılmıştır. Bu çalışma kaldıracın muhasebe kalitesine etkisinin işletme büyüklüğüne
bağlı olarak değişip değişmediğini araştırması yönüyle literatüre katkı
sağlamaktadır. Çalışmanın bulguları kaldıracın muhasebe kalitesi üzerindeki
etkisinin işletme büyüklüğüne bağlı olarak değiştiğini göstermektedir. Bu
bağlamda işletme küçüldükçe kaldıracın muhasebe kalitesi üzerine etkisinin de
arttığı sonucuna ulaşmıştır.

Keywords

Muhasebe Kalitesi, Borç, İşletme Büyüklüğü, Etkileşim Etkisi, Kaldıraç, Düzenleyicilik Etkisi.

DEBT, FIRM SIZE, AND ACCOUNTING QUALITY: EMPIRICAL EVIDENCE FROM TURKEY

Abstract

This study aims to investigate how firm size
moderates the relationship between debt and accounting quality of the
non-financial firms listed on Borsa Istanbul (BIST) in Turkey. The financial
data are downloaded from Orbis including the years from 2010 to 2018. Ordinary
least squares regression has been applied. This study contributes to the
literature by investigating how firm size shapes the impact of leverage on
accounting quality. The results of this
study show that the effect of leverage on accounting quality is changing
depending on the firm size. Accordingly, this study concludes that the
magnitude and the direction of the effect of leverage on accounting quality
become stronger when the firm size gets smaller.

Keywords

Accounting Quality, Debt, Firm Size, Interaction Effect, Leverage, Moderation Effect

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