Research Article
Year 2019,
, 545 - 554, 26.08.2019
Abstract
Bu araştırmanın amacı; Borsa İstanbul'da işlem gören en büyük imalatçı firmaların, tahakkuk esaslı kâr yönetimi başlığı altında kâr düzleştirme derecelerini tahmin etmektir.Tucker ve Zarowin (2006) modelini kullanarak, isteğe bağlı tahakkuklardaki değişiklik ile yönetilmeyen gelirdeki değişiklik arasındaki korelasyon 2010-2017 yılları arasında her şirket için hesaplanmıştır. Araştırma sonucunda, şirketlerin çoğunun daha yüksek kâr düzleştirmenin kanıtı olan daha fazla negatif korelasyon değerine sahip olduğu bulunmuştur. “Metal eşya, makine ve teçhizat” sektöründeki firmalar daha yüksek kâr düzleştirme derecelerine sahipken, “yiyecek, içecek ve tütün” sektöründeki firmalar listenin sonunda yer almaktadır.
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Year 2019,
, 545 - 554, 26.08.2019
Abstract
References
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There are 42 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Research Article |
| Authors | |
| Publication Date | August 26, 2019 |
| Submission Date | June 1, 2019 |
| Published in Issue | Year 2019 |