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Tahakkuk Kalitesi ve Kârın Süreğenliği Arasındaki İlişkinin İncelenmesi: BIST 100 Örneği

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2018-07 (79)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Jul 2018 ;ISSN: 1304-0391 ;EISSN: 2146-3042

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  • Title:
    Tahakkuk Kalitesi ve Kârın Süreğenliği Arasındaki İlişkinin İncelenmesi: BIST 100 Örneği
  • Author: Temiz, Hüseyin
  • Subjects: Accruals ; Corporate profits ; Earnings management ; Profits ; Quality
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2018-07 (79)
  • Description: The profit information published by the firm has an important place in the decision making process with regards to a summary presentation of the period activities. Understanding of the relationship between profit and its components, accruals and cash flows, is also important in this respect. The purpose of this study is to investigate associations between accrual quality and earnings persistence of firms grouped according to the accrual quality within the context of firms that operating in BIST 100 index. According to obtained results there is a positive relationship between accrual quality and earnings persistence. Thereafter firms that grouped by the accrual quality have been investigated by taking into consideration the coefficients and explanatory powers obtained from earnings persistence models. In this context, it is determined that there is a positive relationship between the earnings persistence coefficients and the model explanatory power and the accrual quality of the grouped firms. In addition, it is observed that accrual quality of firms that increase the changes in working capital also decrease.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: Turkish
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
  • Source: ProQuest Central
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