Kurumsal Sosyal Sorumluluk ve Kazanç Yönetimi İlişkisi: Amerika Örneği

Yıl 2022, Cilt: 12 Sayı: 3, 106 - 127, 26.12.2022

Seyfullah Selimefendigil , Mehtap Öner

https://doi.org/10.18074/ckuiibfd.1146222

Öz

Bu çalışmanın amacı, Kazanç Yönetimi ve Kurumsal Sosyal Sorumluluk (KSS) arasındaki bağı ortaya çıkarmak ve kazanç yönetimi tahmin modellerini karşılaştırmaktır. Bu çalışmada kazanç yönetiminin bir göstergesi olarak Dechow ve Dichev (2002) ve Kothari, Leone ve Wasley’in (2005) ihtiyari tahakkukları tahmin etme modelleri kullanılmıştır. 2011-2020 mali yılları için 26 finansal olmayan ABD şirketinden oluşan bir örneklem kullanan bu çalışma, Dechow ve Dic-hev'in (2002) modelini Kothari, Leone ve Wasley’in (2005) tahakkukları tahmin etme modelin-den daha güçlü bulmuştur. Ayrıca, kazanç yönetimi ile KSS arasında bir ilişki olmadığı tespit edilmiştir. Kontrol değişkenlerine ilişkin bulgular: denetim süresi, kaldıraç oranı ve faaliyetlerden kaynaklanan nakit akışları ile kazanç yönetimi arasında negatif bir ilişkinin olduğunu ortaya koyarken, aktif karlılığı ile kazanç yönetimi arasında pozitif bir ilişkinin olduğu şeklindedir. Son olarak firma büyüklüğü ile kazanç yönetimi arasında anlamlı bir ilişki bulunamamıştır

Anahtar Kelimeler

Kurumsal Sosyal Sorumluluk, Kazanç Yönetimi, İhtiyari Tahakkuklar, Corporate Social Responsibility, Earnings Management, Discretionary Accruals

The Relationship between Corporate Social Responsibility and Earnings Management: Empirical Evidence from the U.S.

Öz

The purpose of this study is to reveal the nexus between Earnings Management (EM) and Corporate Social Responsibility (CSR) as well as comparing the earnings management estimation models. Using Dechow and Dichev’s (2002) and Kothari, Leone, and Wasley’s (2005) models; in this study abnormal accruals are estimated and utilized as a sign of earnings quality. This study utilized data from 26 non-financial U.S. companies for the period between 2011 and 2020. The findings reveal that the Dechow and Dichev’s (2002) model is more strongly pronounced than Kothari, Leone, and Wasley’s (2005) model in estimating accruals EM. Furthermore, no significant relationship has been documented between EM and CSR. With respect to the control variables, it is found that audit-tenure, leverage, and cash flows from operations have an inverse association with EM whereas return on assets has a positive association. Finally, in this study no relationship is documented between firm size and EM.

Anahtar Kelimeler

Corporate Social Responsibility, Earnings Management, Discretionary Accruals

Kaynakça

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