Abstract:

Many factors can affect the quality of earnings, which means that the right earnings are reflected in the reports. In this direction, the study aims to determine the effects of corporate governance, company size, and conservative accounting on earnings quality. For this purpose, the study examines 26 holding and investment companies traded in the financial institution's sector on Borsa Istanbul between 2012 and 2021. Within the scope of the study, conservative accounting variables determined according to income quality ratio, company age, board size, board independence, company size, and accrual basis were used. In the study, the panel data analysis method was used to measure whether corporate governance, conservative accounting, and company size influence earnings quality. The results of the study provide evidence that corporate governance and conservative accounting have a significant effect on earnings quality. It is seen that there is a significant but inverse relationship between conservative accounting level and earnings quality. The existence of a positive and significant relationship between corporate governance indicators, company age and board size, and earnings quality is determined. A significant effect of company size on earnings quality could not be determined.

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