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ISLETMELERDE KAR YÖNETIMI VE KURUMSAL YÖNETIM YAPILARI ARASINDAKI ILISKI: BIST ÜZERINE BIR UYGULAMA

Accounting & auditing perspective magazine, 2016-01, Vol.15 (47), p.23

Copyright MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press) Jan 2016 ;ISSN: 1307-6639

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  • Title:
    ISLETMELERDE KAR YÖNETIMI VE KURUMSAL YÖNETIM YAPILARI ARASINDAKI ILISKI: BIST ÜZERINE BIR UYGULAMA
  • Author: Agca, Ahmet ; Önder, Serife
  • Subjects: Corporate governance ; Directors ; Earnings management ; Studies
  • Is Part Of: Accounting & auditing perspective magazine, 2016-01, Vol.15 (47), p.23
  • Description: This study aims at determining whether the corporate governance factors are effective on the earnings management in Turkey and those corporate governance factors that limit the earnings management. The 625 business year data of 125 businesses registered at Borsa Istanbul between the years 2006-2010 were examined. In this study firstly the discretionary accruals moving from the total accruals, that are accepted as the indicator of the earnings management were calculated with Larcker and Richardson Models. Corporate governance was measured under three main titles: board of directors, audit committee and ownership structure. In the analysis of profit management applications and corporate governance the Generalized Least Squares- GLS technique was used. As a result of the analysis the corporate management factors that increase earnings management in businesses were determined as block ownership and administrative ownership beside board of directors and audit committee size. The corporate management factors that decrease earnings management in businesses were determined as the independence of the board of directors and the audit committee.
  • Publisher: Ankara: MU-DEN Muhasebe Denetim Basm Yayin A.S, (MU-DEN Accounting Auditing Press)
  • Language: Turkish
  • Identifier: ISSN: 1307-6639
  • Source: ProQuest Central
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