Özet:

In this article it is aimed to determine whether corporate governance mechanism affect the earnings management practices in Turkish manufacturing firms In this framework data for 118 manufacturing firms from ISE are collected for the period of 2004 2009 In order to determine earnings management exercises Modified Jones Model is used Any kind of significant relation between ISE corporate governance index ownership concentration CEO duality and earnings management practices could not be found In spite of this it is reached to the point that the large board of directors and auditing by big 4 four audit firms reduce earnings management incentives Keywords: Earnings Management Corporate Governance Discretionary Accruals

Anahtar Kelimeler: