The Impacts Of Arnings Management As An Aggressıve Accounting Technique On The Accounting Data Quality

Öz Although aggressive accounting techniques are phenomena developed in accounting literature, it was not discussed sufficiently how such methods affect the quality of the data produced by the accounting information system. In this study, analyses were conducted as to the effects of earnings management as an aggressive accounting application on the accounting data quality. In the study, the hypotheses were revealed in line with the literature analyses. In this sense, discretionary accruals, small positive earnings and income smoothing as the dimensions of the earnings management and profit quality as an indicator of the data quality are included in the regression analyses. As a result of the analyses, it was determined that there are undesired effects on the data quality from inclining towards earnings management techniques. The accounting data quality is dragged to low with earnings management and in this manner, the value of the data presented to the users of the financial statements decrease. Evaluations are revealed for the executors and researchers in line with the findings obtained.

Anahtar Kelimeler:

Data quality, accounting information system, earnings management, profit quality, aggressive accounting

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