Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi

Yıl 2017, Cilt: 46 Sayı: 1, 98 - 116, 01.05.2017

Murat Ocak , Dursun Arıkboğa

Öz

Kâr yönetimi uygulamalarını kısıtlamada kurumsal yönetişim bileşenleri anahtar rol üstlenmiştir. Bu çalışmada, kurumsal yönetişim bir takım niteliksel özelliklerle ölçümlenmiş ve tahakkuk esaslı kâr yönetimi üzerindeki kısıtlayıcı etkisi panel veri analizi ile araştırılmıştır. Kurumsal yönetişimin tahakkuk esaslı kâr yönetimi üzerindeki etkisini tespit etmek amacı ile 2008-2013 yılları arasında Borsa İstanbul Ulusal Tüm Endeksinde 922 işletme*yıl (ikinci model 904 işletme*yıl) gözlem kullanılmıştır. Yönetim kurulu ve denetim komitesinde yer alan bağımsız üyelerin ve yönetim kurulunda yer alan kadın üyelerin oranı ile tahakkuk esaslı kâr yönetiminin göstergesi olan ihtiyari tahakkuklar arasında negatif ve anlamlı ilişki olduğu tespit edilmiştir. Ayrıca kadın üyelerin ve bağımsız üyelerin mevcudiyeti ile ihtiyari tahakkuklar arasında da negatif ve anlamlı ilişki olduğu tespit edilmiştir.

Anahtar Kelimeler

Kurumsal Yönetişim, Kâr Yönetimi, Bağımsız Üyeler, Kadın Üyeler

The Effects of Corporate Governance Components on Accruals Based Earnings Management: The Importance of Independent and Female Members

Öz

Corporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associated with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels.

Anahtar Kelimeler

Corporate Governance, Earnings Management, Independent Members, Female Members

Kaynakça

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