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Conservatism Scores of Banking and Manufacturing Sectors: A Comparative Analysis

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2019-07 (83)

Copyright Turkish Association of Accounting and Finance Academicians - AAFA Jul 2019 ;ISSN: 1304-0391 ;EISSN: 2146-3042

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  • Title:
    Conservatism Scores of Banking and Manufacturing Sectors: A Comparative Analysis
  • Author: Vardar, Gizem Çopur ; Erkol, Aslı Yıkılmaz
  • Subjects: Banking industry ; Comparative analysis ; Conservatism ; Manufacturing
  • Is Part Of: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2019-07 (83)
  • Description: The purpose of this research is to calculate and compare conservatism scores of banking and manufacturing sector firms listed in Borsa İstanbul (BİST) 100 index for the period between 2005 and 2017. The negative accrual measure was used in estimating unconditional conservatism, while the market-to-book ratio was used for estimating unconditional conservatism. According to the results, the conditional conservatism level of the two sectors is high and the conditional conservatism level of the banking sector is higher than the manufacturing sector. It is observed that the unconditional conservatism of both sectors is low but the manufacturing sector has tended to rise in recent years. Consequently, it is concluded that the conditional conservatism levels of the two sectors differ from each other significantly but the unconditional conservatism levels is not. In addition, the results indicated that the regulatory authority has a considerable effect on the banking sector unconditional conservatism level and the financial crisis period effect negative way the conditional conservatism level of both sectors.
  • Publisher: Istanbul: Turkish Association of Accounting and Finance Academicians - AAFA
  • Language: English
  • Identifier: ISSN: 1304-0391
    EISSN: 2146-3042
  • Source: ProQuest Central
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