Araştırma Makalesi
BibTex RIS Kaynak Göster

THE QUALITY OF ACCRUALS AND ACCRUAL BASED EARNINGS MANAGEMENT: A RESEARCH ON COMPANIES TRADED ON BIST

Yıl 2021, Cilt: 23 Sayı: 2, 302 - 328, 30.06.2021

Gülhan Suadiye

https://doi.org/10.31460/mbdd.794742

Öz

In this study, it was examined the quality of accruals and accrual based earnings management practices of BIST companies between 2005 and 2016. Accruals quality was estimated using Dechow and Dichev (2002) and McNichols (2002) models, and the discretionary accruals as an indicator of earnings management were estimated using the accruals model proposed by Kothari et al. (2005). The results of analysis showed that accruals quality and therefore earnings quality is generally low and the magnitude of absolute discretionary accruals is high for BIST companies.

Anahtar Kelimeler

The Quality of Accruals The Quality of Earnings Earnings Management Discretionary Accruals

Kaynakça

  • Ağca, A. ve Önder, Ş. 2016. “İşletmelerde Kar Yönetimi ve Kurumsal Yönetim Yapıları Arasındaki İlişki: BIST Üzerine Bir Uygulama”, Muhasebe ve Denetime Bakış, 15(47), 23.
  • AICPA. 2020. IFRS FAQs, https://www.ifrs.com/ifrs_faqs.html (Erişim Tarihi: 01.02.2020).
  • Almaharmeh, M. ve Masa'deh, R. 2018. “Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK”, Modern Applied Science, 12(11),197-209.
  • Armstrong, C.S., Barth, M.E., Jagolinzer, A.D. ve Riedl, E.J. 2010. “Market Reaction to the Adoption of IFRS in Europe”, The Accounting Review, 85(1), 31-61.
  • Aussenegg, W., Inwinkl, P. ve Schneider, G.T. 2008. “Earnings Management and Local vs. International Accounting Standards of European Public Firms”. SSRN: https://ssrn.com/abstract=1310346 (Erişim tarihi: 01.12.2019).
  • Ball, R., Kothari, S.P. ve Robin, A. 2000. “The Effect of International Institutional Factors on Properties of Accounting Earnings”, Journal of Accounting and Economics, 29(1), 1-51.
  • Ball, R., Robin A. ve Wu, J.SH. 2003. “Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries”, Journal of Accounting and Economics, 36(1-3), 235-270.
  • Barth, M.E., Landsman, W.R. ve Lang, M.H. 2008. “International Accounting Standards and Accounting Quality”, Journal of Accounting Research, 46, 467-498.
  • Bekiris, F.V. ve Doukakis, L.C. 2011. “Corporate Governance and Accruals Earnings Management”, Managerial and Decision Economics, 32 (7), 439-456.
  • Beneish, D. 2001. “Earnings Management: A Perspective”, Managerial Finance, 27(12), 3-17.
  • Beneish, M.D., Miller, B.P. ve Yohn, T.L. 2015. “Macroeconomic Evidence on the Impact of Mandatory IFRS Adoption on Equity and Debt Markets”, Journal of Accounting and Public Policy, 34 (1), 1–27.
  • Burgstahler, D. ve Dichev I. 1997. “Earnings Management to Avoid Earnings Decreases and Losses”, Journal of Accounting and Economics 24(1), 99-126.
  • Burgstahler, D., Hail, L. ve Leuz, C. 2006. “The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms”, Accounting Review, 81(5), 983-1016.
  • Bushman R. M, ve Piotroski, J.D. 2006. “Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions”, Journal of Accounting and Economics, 42(1-2), 107-148.
  • Chen, H., Tang, Q., Jiang, Y. ve Lin, Z. 2010. “The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union”. Journal of International Financial Management and Accounting, 21(3), 220-278.
  • Christensen, H.B., Lee, E. ve Walker, M. 2015. “Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?”, European Accounting Review, 24(1), 31–61.
  • Christie, A.A. ve Zimmerman, J.L. 1994. “Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests”, The Accounting Review, 69(4), 539-566.
  • Daske, H. 2006. “Economic Benefits of Adopting IFRS or US - GAAP - Have the Expected Cost of Equity Capital Really Decreased?”, Journal of Business Finance and Accounting, 33(3-4), 1-45.
  • Davidson, S., Stickney, C.P. ve Weil, R.L. 1985. Intermediate Accounting: Concepts, Methods and Use, Fourth ed., Dryden Press, Forthworth.
  • De George, E.T., Li, X. ve Shivakumar, L. 2016. “A Review of the IFRS Adoption Literature”, Review of Accounting Studies, 21(3), 898–1004.
  • DeAngelo, L.E. 1986. “Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders”, The Accounting Review, 61(3), 400-420.
  • Dechow, P.M. ve Skinner, D.J. 2000. “Earnings Management: Reconciling The Views of Accounting Academics, Practitioners, and Regulators”, Accounting Horizons, 14(2), 235-250.
  • Dechow, P.M., Dichev. I.D. 2002. “The Quality of Accruals and Earnings: The Role of Accruals Estimation Errors”, The Accounting Review, 77 (Supplement), 35-59.
  • Dechow, P.M., Sloan, R. ve Sweeney, A. 1996. “Causes and Consequences of Earnings Manipulations: An analysis of Firms Subject to Enforcement Actions by the SEC”, Contemporary Accounting Research, 13(1),1-36.
  • Dechow, P.M., Sloan, R.G. ve Sweeney A.P. 1995. “Detecting Earnings Management”, The Accounting Review, 70(2), 193-225.
  • Demir, V. ve Bahadır, O. 2007, “Muhasebe Manipülasyonu-Yöntemler ve Teknikler”, Mali Çözüm, 84, 103-119.
  • Demski, J.S., Patell, J.M. ve Wolfson, M.A. 1984. “Decentralized Choice of Monitoring Systems”, The Accounting Review, 59(1), 16-34.
  • Eliwa, Y., Gregoriou, A. ve Paterson, A. 2019. “Accruals Quality and the Cost of Debt: The European Evidence”, International Journal of Accounting and Information Management, 27(2), 333-351.
  • Gemuhluoğlu, S.A. 2019. Kurumsal Yönetim Yapılarının Tahakkuk Esaslı Kazanç Yönetimi Üzerine Etkileri: BİST Üzerine Bir Uygulama, Yayımlanmamış Yüksek Lisans Tezi, TOBB Ekonomi ve Teknoloji Üniversitesi, (Erişim Tarihi:10.06.2020), http://earsiv.etu.edu.tr/bitstream/handle/20.500.11851/3448/582311.pdf?sequence=1&isAllowed=y
  • Goncharov, I. ve Zimmermann, J. 2006. “Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany”, https://ssrn.com/abstract=386521 (Erişim Tarihi: 02.01.2019)
  • Healy, P.M. ve Wahlen, J.M. 1999. “A Review of the Earnings Management Literature and its Implications for Standard Setting”, Accounting Horizons, 13(4), 365–383.
  • Healy, P.M. 1985. “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, 7(1-3), 85-107.
  • Houqe N., Zijl, T.V, Dunstan, K. ve Karim., W. 2012. “The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World”, The International Journal of Accounting, 47(3), 333-355.
  • Ismail, W.A., Kamarudin, K.A., Zijl, T. ve Dunstan, K. 2013. “Earnings Quality and the Adoption IFRS Based Accounting Standards: Evidence from an Emerging Market”, Asian Review of Accounting, 21(1), 53-73.
  • Jeanjean, T. ve Stolowy, H. 2008. “Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management Before and After IFRS Adoption”, Journal of Accounting and Public Policy, 27(6), 480-494.
  • Jones, J.J. 1991. “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29(2), 193-228.
  • Jones, K.L. ve Krishnan G.V. ve Melendrez, K.D. 2010. “Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis”, Contemporary Accounting Research, 25(2), 499-531.
  • Kabir, M.H. Laswad, F ve Islam, A. 2010. “Impact of IFRS in New Zealand on Accounts and Earnings Quality”, Australian Accounting Review, 20(4), 343-357.
  • Karaibrahimoğlu Y.Z. ve Özkan, S. 2011. Audit Quality and Earnings Management in Interim Financial Reports. 34th Annual Congress of European Accounting in Italy.
  • Kasznik, R. 1999. “On the Association Between Voluntary Disclosure and Earnings Management”, Journal of Accounting Research, 37(1), 57-81.
  • Köse, E., Bekçi, İ. ve Çetenak, H.E. 2020. “Finansal Raporlama Standartlarının Muhasebe Kalitesine Etkisi Üzerine Bir Araştırma”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (1), 1-23.
  • Kothari, S.P., Leone, A.J. ve Wasley, C.E. 2005. “Performance Matched Discretionary Accrual Measures”, Journal of Accounting and Economics, 39(1), 163-197.
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A. ve Vishny, R. 1998. “Law and Finance”, Journal of Political Economy, 106(6), 1113-1155.
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A. ve Vishny, R. 2013. “Law and Finance After a Decade of Research”, Chapter 6 in Handbook of the Economics of Finance, 2, 425-491.
  • Larcker, D.F. ve Richardson S.A. 2004. “Fees Paid to Audit Firms, Accrual Choices and Corporate Governance”, Journal of Accounting Research, 42(3), 625-658.
  • Laux, J.A. 2003. “Earnings Management: Friend or Foe?”, Journal of Business and Economics Research, 1(12), 1-4.
  • Leuz, C., Nanda, D. ve Wysocki, P.D. 2003. “Earnings Management and Investor Protection: An International Comparison”, Journal of Financial Economics, 69(3), 505-527.
  • Lev, B. 2003. “Corporate Earnings: Facts and Fiction”, Journal of Economic Perspectives, 17(2), 27-50.
  • Levitt, A. 1998. The Numbers Game, A Speech. 79–82. (Erişim Tarihi:09.01.2015), https://www.sec.gov/news/speech/speecharchive/1998/spch220.txt
  • Lopes, C., Cerqueira, A. ve Brandão, E. 2010. “Impact of IFRS Adoption on Accounting Quality in European Firms”. Journal of Modern Accounting and Auditing, 6(9), 20-31.
  • Mckee, T.E. 2005. Earnings Management: An Executive Perspective. South-Western Publishing, Nashville
  • McNichols M.F. 2002. “Discussion of The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors”, The Accounting Review, 77 (Supplement), 61-69.
  • Minf Sellami, Y. ve Slimi, I. 2016. “The effect of the Mandatory Adoption of IAS/IFRS on Earnings Management: Empirical Evidence from South Africa”, The International Journal of Accounting Economic Studies, 4(2), 87-95.
  • Mulford, W.C. ve Comiskey, E.E. 2002. The Financial Numbers Game: The Financial Numbers Game: Detecting Creative Accounting Practices, John Wiley & Sons, Newyork.
  • Ocak M. ve Arıkboğa, D. 2017. “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kar Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi”, İstanbul Üniversitesi İşletme Fakültesi Dergisi, 46 (1), 98 – 116.
  • Othman, H.B. ve Zeghal, D. 2006. “A Study of Earnings-Management Motives in The Anglo-American and Euro-Continental Accounting Models: The Canadian and French Cases”, The International Journal of Accounting, 41(4), 406-435.
  • Paananen, M. ve Lin, H. 2009. “The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany”, Journal of International Accounting Research, 8(1), 31-55.
  • Pelucio-Grecco, M.C., SantostasoGeron, M.C., BegasGrecco, G. ve Lima, P.C. 2014. “The Effect of IFRS on Earnings Management in Brazilian Non-Financial Public Companies”, Emerging Markets Review, 21(0), 42-66.
  • Roychowdhury, S. 2006. “Earnings Management through Real Activities Manipulation”, Journal of Accounting and Economics, 42(3), 335-370.
  • Sankar, M.R. ve Subramanyam, K.R. 2001. “Reporting Discretion and Private Information Communication through Earnings”, Journal of Accounting Research, 39(2), 365-386.
  • Schipper, K. 1989. “Commentary on Earnings Management”, Accounting Horizons, 3(4), 91–102.
  • Scott, W.R. 1997. Financial Accounting Theory, Prentice Hall, Scarborough.
  • SEC. 1999. US Securities and Exchange Commission, 1999 Annual Report. https://www.sec.gov/reportspubs/annual-reports/aboutannrep99shtml.html (Erişim Tarihi: 02.10.2014).
  • Street, D.L., Gray, S.J. ve Bryant, S.M. 1999. “Acceptence and Observence of International Accounting Standards: An Empirical Study of Companies Claim in to Comply with IASs.”, The International Journal of Accounting, 34(1), 11-48.
  • Tendeloo,V.B. ve Vanstraelen, A. 2005. “Earnings Management under German GAAP versus IFRS”, European Accounting Review, 14(1), 155-180.
  • Tüyid. 2020. Borsa Trendleri Raporu, Ocak-Eylül 2020, Merkezi Kayıt İstanbul. (Erişim Tarihi: 01.10.2021). https://www.mkk.com.tr/tr-tr/Veri-Depolama-Hizmetleri/Documents/Borsa-Trendleri-Raporu-2020-Ocak-Eyl%C3%BCl.pdf
  • Uyar, M. 2013. “The Impact of Switching Standard on Accounting Quality”, Journal of Modern Accounting and Auditing, 9(4), 459-479.
  • Watts, R.L. ve Zimmerman, J.L. 1990. “Positive Accounting Theory: A Ten Year Perspective”, The Accounting Review, 65(1), 131-156.
  • Yavuzaslan, S. ve Kalmış, H. 2016. “İşletmelerin Kurumsal Yönetim Uygulamalarının Kâr Yönetimi Üzerindeki Etkisi ve Borsa İstanbul A.Ş. Şirketleri Üzerinde Bir Uygulama”, Yönetim Bilimleri Dergisi, 14(27), 353-384.
  • Zeghal, D., Chtourou, S.M. ve Fourati, Y.M. 2012. “The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union”, Journal of International Accounting Research, 11(2), 1–25.

TAHAKKUKLARIN KALİTESİ VE TAHAKKUKA DAYALI KAZANÇ YÖNETİMİ: BİST’TE İŞLEM GÖREN ŞİRKETLER ÜZERİNE BİR ARAŞTIRMA

Yıl 2021, Cilt: 23 Sayı: 2, 302 - 328, 30.06.2021

Gülhan Suadiye

https://doi.org/10.31460/mbdd.794742

Öz

Bu çalışmada, BİST şirketlerinin 2005-2016 yılları arasındaki tahakkuk kalitesi ve tahakkuka dayalı kazanç yönetimi uygulamaları incelenmiştir. BİST şirketlerinin tahakkuk kalitesi Dechow ve Dichev (2002) ve McNichols (2002) modelleri ile, kazanç yönetimin göstergesi olarak isteğe bağlı tahakkuklar da Kothari ve diğerleri (2005) tarafından önerilen tahakkuk modeli ile tahmin edilmiştir. Analiz sonuçları, genel olarak BİST şirketlerinin tahakkuk kalitesinin ve dolayısıyla kazanç kalitesinin düşük, isteğe bağlı tahakkukların mutlak büyüklülerinin de yüksek olduğunu göstermiştir.

Anahtar Kelimeler

Tahakkuk Kalitesi Kazanç Kalitesi Kazanç Yönetimi İsteğe Bağlı Tahakkuklar

Kaynakça

  • Ağca, A. ve Önder, Ş. 2016. “İşletmelerde Kar Yönetimi ve Kurumsal Yönetim Yapıları Arasındaki İlişki: BIST Üzerine Bir Uygulama”, Muhasebe ve Denetime Bakış, 15(47), 23.
  • AICPA. 2020. IFRS FAQs, https://www.ifrs.com/ifrs_faqs.html (Erişim Tarihi: 01.02.2020).
  • Almaharmeh, M. ve Masa'deh, R. 2018. “Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK”, Modern Applied Science, 12(11),197-209.
  • Armstrong, C.S., Barth, M.E., Jagolinzer, A.D. ve Riedl, E.J. 2010. “Market Reaction to the Adoption of IFRS in Europe”, The Accounting Review, 85(1), 31-61.
  • Aussenegg, W., Inwinkl, P. ve Schneider, G.T. 2008. “Earnings Management and Local vs. International Accounting Standards of European Public Firms”. SSRN: https://ssrn.com/abstract=1310346 (Erişim tarihi: 01.12.2019).
  • Ball, R., Kothari, S.P. ve Robin, A. 2000. “The Effect of International Institutional Factors on Properties of Accounting Earnings”, Journal of Accounting and Economics, 29(1), 1-51.
  • Ball, R., Robin A. ve Wu, J.SH. 2003. “Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries”, Journal of Accounting and Economics, 36(1-3), 235-270.
  • Barth, M.E., Landsman, W.R. ve Lang, M.H. 2008. “International Accounting Standards and Accounting Quality”, Journal of Accounting Research, 46, 467-498.
  • Bekiris, F.V. ve Doukakis, L.C. 2011. “Corporate Governance and Accruals Earnings Management”, Managerial and Decision Economics, 32 (7), 439-456.
  • Beneish, D. 2001. “Earnings Management: A Perspective”, Managerial Finance, 27(12), 3-17.
  • Beneish, M.D., Miller, B.P. ve Yohn, T.L. 2015. “Macroeconomic Evidence on the Impact of Mandatory IFRS Adoption on Equity and Debt Markets”, Journal of Accounting and Public Policy, 34 (1), 1–27.
  • Burgstahler, D. ve Dichev I. 1997. “Earnings Management to Avoid Earnings Decreases and Losses”, Journal of Accounting and Economics 24(1), 99-126.
  • Burgstahler, D., Hail, L. ve Leuz, C. 2006. “The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms”, Accounting Review, 81(5), 983-1016.
  • Bushman R. M, ve Piotroski, J.D. 2006. “Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions”, Journal of Accounting and Economics, 42(1-2), 107-148.
  • Chen, H., Tang, Q., Jiang, Y. ve Lin, Z. 2010. “The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union”. Journal of International Financial Management and Accounting, 21(3), 220-278.
  • Christensen, H.B., Lee, E. ve Walker, M. 2015. “Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?”, European Accounting Review, 24(1), 31–61.
  • Christie, A.A. ve Zimmerman, J.L. 1994. “Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests”, The Accounting Review, 69(4), 539-566.
  • Daske, H. 2006. “Economic Benefits of Adopting IFRS or US - GAAP - Have the Expected Cost of Equity Capital Really Decreased?”, Journal of Business Finance and Accounting, 33(3-4), 1-45.
  • Davidson, S., Stickney, C.P. ve Weil, R.L. 1985. Intermediate Accounting: Concepts, Methods and Use, Fourth ed., Dryden Press, Forthworth.
  • De George, E.T., Li, X. ve Shivakumar, L. 2016. “A Review of the IFRS Adoption Literature”, Review of Accounting Studies, 21(3), 898–1004.
  • DeAngelo, L.E. 1986. “Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders”, The Accounting Review, 61(3), 400-420.
  • Dechow, P.M. ve Skinner, D.J. 2000. “Earnings Management: Reconciling The Views of Accounting Academics, Practitioners, and Regulators”, Accounting Horizons, 14(2), 235-250.
  • Dechow, P.M., Dichev. I.D. 2002. “The Quality of Accruals and Earnings: The Role of Accruals Estimation Errors”, The Accounting Review, 77 (Supplement), 35-59.
  • Dechow, P.M., Sloan, R. ve Sweeney, A. 1996. “Causes and Consequences of Earnings Manipulations: An analysis of Firms Subject to Enforcement Actions by the SEC”, Contemporary Accounting Research, 13(1),1-36.
  • Dechow, P.M., Sloan, R.G. ve Sweeney A.P. 1995. “Detecting Earnings Management”, The Accounting Review, 70(2), 193-225.
  • Demir, V. ve Bahadır, O. 2007, “Muhasebe Manipülasyonu-Yöntemler ve Teknikler”, Mali Çözüm, 84, 103-119.
  • Demski, J.S., Patell, J.M. ve Wolfson, M.A. 1984. “Decentralized Choice of Monitoring Systems”, The Accounting Review, 59(1), 16-34.
  • Eliwa, Y., Gregoriou, A. ve Paterson, A. 2019. “Accruals Quality and the Cost of Debt: The European Evidence”, International Journal of Accounting and Information Management, 27(2), 333-351.
  • Gemuhluoğlu, S.A. 2019. Kurumsal Yönetim Yapılarının Tahakkuk Esaslı Kazanç Yönetimi Üzerine Etkileri: BİST Üzerine Bir Uygulama, Yayımlanmamış Yüksek Lisans Tezi, TOBB Ekonomi ve Teknoloji Üniversitesi, (Erişim Tarihi:10.06.2020), http://earsiv.etu.edu.tr/bitstream/handle/20.500.11851/3448/582311.pdf?sequence=1&isAllowed=y
  • Goncharov, I. ve Zimmermann, J. 2006. “Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany”, https://ssrn.com/abstract=386521 (Erişim Tarihi: 02.01.2019)
  • Healy, P.M. ve Wahlen, J.M. 1999. “A Review of the Earnings Management Literature and its Implications for Standard Setting”, Accounting Horizons, 13(4), 365–383.
  • Healy, P.M. 1985. “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, 7(1-3), 85-107.
  • Houqe N., Zijl, T.V, Dunstan, K. ve Karim., W. 2012. “The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World”, The International Journal of Accounting, 47(3), 333-355.
  • Ismail, W.A., Kamarudin, K.A., Zijl, T. ve Dunstan, K. 2013. “Earnings Quality and the Adoption IFRS Based Accounting Standards: Evidence from an Emerging Market”, Asian Review of Accounting, 21(1), 53-73.
  • Jeanjean, T. ve Stolowy, H. 2008. “Do Accounting Standards Matter? An Exploratory Analysis of Earnings Management Before and After IFRS Adoption”, Journal of Accounting and Public Policy, 27(6), 480-494.
  • Jones, J.J. 1991. “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29(2), 193-228.
  • Jones, K.L. ve Krishnan G.V. ve Melendrez, K.D. 2010. “Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis”, Contemporary Accounting Research, 25(2), 499-531.
  • Kabir, M.H. Laswad, F ve Islam, A. 2010. “Impact of IFRS in New Zealand on Accounts and Earnings Quality”, Australian Accounting Review, 20(4), 343-357.
  • Karaibrahimoğlu Y.Z. ve Özkan, S. 2011. Audit Quality and Earnings Management in Interim Financial Reports. 34th Annual Congress of European Accounting in Italy.
  • Kasznik, R. 1999. “On the Association Between Voluntary Disclosure and Earnings Management”, Journal of Accounting Research, 37(1), 57-81.
  • Köse, E., Bekçi, İ. ve Çetenak, H.E. 2020. “Finansal Raporlama Standartlarının Muhasebe Kalitesine Etkisi Üzerine Bir Araştırma”, Muhasebe ve Vergi Uygulamaları Dergisi, 13 (1), 1-23.
  • Kothari, S.P., Leone, A.J. ve Wasley, C.E. 2005. “Performance Matched Discretionary Accrual Measures”, Journal of Accounting and Economics, 39(1), 163-197.
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A. ve Vishny, R. 1998. “Law and Finance”, Journal of Political Economy, 106(6), 1113-1155.
  • La Porta, R., Lopez-de-Silanes, F., Shleifer, A. ve Vishny, R. 2013. “Law and Finance After a Decade of Research”, Chapter 6 in Handbook of the Economics of Finance, 2, 425-491.
  • Larcker, D.F. ve Richardson S.A. 2004. “Fees Paid to Audit Firms, Accrual Choices and Corporate Governance”, Journal of Accounting Research, 42(3), 625-658.
  • Laux, J.A. 2003. “Earnings Management: Friend or Foe?”, Journal of Business and Economics Research, 1(12), 1-4.
  • Leuz, C., Nanda, D. ve Wysocki, P.D. 2003. “Earnings Management and Investor Protection: An International Comparison”, Journal of Financial Economics, 69(3), 505-527.
  • Lev, B. 2003. “Corporate Earnings: Facts and Fiction”, Journal of Economic Perspectives, 17(2), 27-50.
  • Levitt, A. 1998. The Numbers Game, A Speech. 79–82. (Erişim Tarihi:09.01.2015), https://www.sec.gov/news/speech/speecharchive/1998/spch220.txt
  • Lopes, C., Cerqueira, A. ve Brandão, E. 2010. “Impact of IFRS Adoption on Accounting Quality in European Firms”. Journal of Modern Accounting and Auditing, 6(9), 20-31.
  • Mckee, T.E. 2005. Earnings Management: An Executive Perspective. South-Western Publishing, Nashville
  • McNichols M.F. 2002. “Discussion of The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors”, The Accounting Review, 77 (Supplement), 61-69.
  • Minf Sellami, Y. ve Slimi, I. 2016. “The effect of the Mandatory Adoption of IAS/IFRS on Earnings Management: Empirical Evidence from South Africa”, The International Journal of Accounting Economic Studies, 4(2), 87-95.
  • Mulford, W.C. ve Comiskey, E.E. 2002. The Financial Numbers Game: The Financial Numbers Game: Detecting Creative Accounting Practices, John Wiley & Sons, Newyork.
  • Ocak M. ve Arıkboğa, D. 2017. “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kar Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi”, İstanbul Üniversitesi İşletme Fakültesi Dergisi, 46 (1), 98 – 116.
  • Othman, H.B. ve Zeghal, D. 2006. “A Study of Earnings-Management Motives in The Anglo-American and Euro-Continental Accounting Models: The Canadian and French Cases”, The International Journal of Accounting, 41(4), 406-435.
  • Paananen, M. ve Lin, H. 2009. “The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany”, Journal of International Accounting Research, 8(1), 31-55.
  • Pelucio-Grecco, M.C., SantostasoGeron, M.C., BegasGrecco, G. ve Lima, P.C. 2014. “The Effect of IFRS on Earnings Management in Brazilian Non-Financial Public Companies”, Emerging Markets Review, 21(0), 42-66.
  • Roychowdhury, S. 2006. “Earnings Management through Real Activities Manipulation”, Journal of Accounting and Economics, 42(3), 335-370.
  • Sankar, M.R. ve Subramanyam, K.R. 2001. “Reporting Discretion and Private Information Communication through Earnings”, Journal of Accounting Research, 39(2), 365-386.
  • Schipper, K. 1989. “Commentary on Earnings Management”, Accounting Horizons, 3(4), 91–102.
  • Scott, W.R. 1997. Financial Accounting Theory, Prentice Hall, Scarborough.
  • SEC. 1999. US Securities and Exchange Commission, 1999 Annual Report. https://www.sec.gov/reportspubs/annual-reports/aboutannrep99shtml.html (Erişim Tarihi: 02.10.2014).
  • Street, D.L., Gray, S.J. ve Bryant, S.M. 1999. “Acceptence and Observence of International Accounting Standards: An Empirical Study of Companies Claim in to Comply with IASs.”, The International Journal of Accounting, 34(1), 11-48.
  • Tendeloo,V.B. ve Vanstraelen, A. 2005. “Earnings Management under German GAAP versus IFRS”, European Accounting Review, 14(1), 155-180.
  • Tüyid. 2020. Borsa Trendleri Raporu, Ocak-Eylül 2020, Merkezi Kayıt İstanbul. (Erişim Tarihi: 01.10.2021). https://www.mkk.com.tr/tr-tr/Veri-Depolama-Hizmetleri/Documents/Borsa-Trendleri-Raporu-2020-Ocak-Eyl%C3%BCl.pdf
  • Uyar, M. 2013. “The Impact of Switching Standard on Accounting Quality”, Journal of Modern Accounting and Auditing, 9(4), 459-479.
  • Watts, R.L. ve Zimmerman, J.L. 1990. “Positive Accounting Theory: A Ten Year Perspective”, The Accounting Review, 65(1), 131-156.
  • Yavuzaslan, S. ve Kalmış, H. 2016. “İşletmelerin Kurumsal Yönetim Uygulamalarının Kâr Yönetimi Üzerindeki Etkisi ve Borsa İstanbul A.Ş. Şirketleri Üzerinde Bir Uygulama”, Yönetim Bilimleri Dergisi, 14(27), 353-384.
  • Zeghal, D., Chtourou, S.M. ve Fourati, Y.M. 2012. “The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union”, Journal of International Accounting Research, 11(2), 1–25.
Toplam 70 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Gülhan Suadiye

Yayımlanma Tarihi 30 Haziran 2021
Gönderilme Tarihi 14 Eylül 2020
Yayımlandığı Sayı Yıl 2021 Cilt: 23 Sayı: 2

Kaynak Göster

APA Suadiye, G. (2021). TAHAKKUKLARIN KALİTESİ VE TAHAKKUKA DAYALI KAZANÇ YÖNETİMİ: BİST’TE İŞLEM GÖREN ŞİRKETLER ÜZERİNE BİR ARAŞTIRMA. Muhasebe Bilim Dünyası Dergisi, 23(2), 302-328. https://doi.org/10.31460/mbdd.794742
 Kapak Resmi İndir