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4
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34
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2
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.
In this study, BIST companies have studied the quality and profit management practices based on the 2005-2016 years. The quality of the BIST companies with the Dechow and Dichev (2002) and McNichols (2002) models, the selectives as an indicator of profit management are also predicted with the model of the Kothari and others (2005) suggested. The results of the analysis showed that in general, the quality of the BIST companies and therefore the quality of the profits are low, the absolute size of the selectives is also high.
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.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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