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Türkiye'de KOBI'lerin Kazanç Yönetim Uygulamalarina Yönelik Muhasebe Meslek Mensuplarinin Bakis Açilari Üzerine Bir Arastirma/An Investigation on the Perspectives of Accounting Professionals for SMEs' Earnings Management Practices in Turkey

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2016-07 (71)

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Title:
Türkiye'de KOBI'lerin Kazanç Yönetim Uygulamalarina Yönelik Muhasebe Meslek Mensuplarinin Bakis Açilari Üzerine Bir Arastirma/An Investigation on the Perspectives of Accounting Professionals for SMEs' Earnings Management Practices in Turkey
Author: Erdogan, Sedat ; Solak, Bilal ; Gönen, Seçkin
Subjects: Accountants ; Accounting ; Earnings management ; Professionals ; Profits ; Small business ; Statistical analysis
Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2016-07 (71)
Description: This study investigates professional accountants' perspectives in terms of earnings management practices in Turkey. In this context, a survey application was administered to professional accountants in Aydin, Izmir, and Malatya. The results reveal that 71% of the participants believe SMEs apply both profit-reducing and profit-increasing earnings management techniques in Turkey. Among the most referenced reasons in the literature for earnings management; reducing tax expenses, reducing debt costs, and attracting investors are determined as three most important reasons for SMEs to apply earnings management techniques.
Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
Language: English;Turkish
Identifier: ISSN: 1304-0391
EISSN: 2146-3042
Source: ProQuest Central

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