Türk Finans Sektörünün Kar Yönetimi ve Karların Süreğenliği Üzerinden Kar Kalitesinin İncelenmesi

Bu araştırmanın amacı, Türk finans sektörünün kar kalitesini kar yönetimi uygulamaları ve kar süreğenliği kapsamında ortaya koymaktır. Bu çerçevede kar yönetimi davranışı "karın istikrarlı gösterilmesi" hipotezi kapsamında finans sektörü tarafından kullanıldığı varsayılan kayıp kredi karşılıkları hesap kalemi ile test edilmiştir. Kar süreğenliği ise karın nakit akışı ve tahakkuk bileşenlerinin yanı sıra ihtiyari ve ihtiyari olmayan tahakkuklar olarak ayrılması ile analiz edilmiştir. Elde edilen sonuçlara göre sektörün kayıp kredi karşılıkları ile karı istikrarlı gösterme yönünde kar yönetimi yaptığı gözlemlenmiştir. Diğer taraftan kar süreğenliğinde bozulmaya neden olan faktörün kar yönetimi aracı olarak kullanılan ihtiyari tahakkuklar olduğu sonucuna ulaşılmıştır.

An Examination of Earnings Quality of Turkish Financial Sector via Earnings Management and Earnings Persistence

The purpose of this research is to investigate earnings quality of Turkish financial sector in terms of earnings management and earnings persistence concepts. Earnings management behavior has been tested under "income smoothing" hypothesis by analyzing loan loss provisions. Earnings persistence has been tested for cash flows and accrual components of earnings, as well as discretionary and non-discretionary accruals. According to the results financial sector smoothes income as an earnings management behavior via using loan loss provisions. Besides, it is discretionary accruals which has been used as both earnings management tool and diminishes earnings persistence.

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