Kar Yönetimi Uygulamalarında İhtiyari Tahakkuklar ve Tahakkuk İptallerinin Etkisi: Bankacılık Sektörü Üzerine Bir Uygulama1

Amaç – Bu çalışmanın amacı finansal sektör kapsamında bankacılık sektörünün kar yönetimi uygulamalarından “karın istikrarlı gösterilmesi” faaliyetinde bulunup bulunmadığını tespit etmektir. Yöntem – 2000-2013 dönemine ait, 28 ülke içeren, toplam 10.793 banka-yılı veri vergi ve karşılık öncesi kar, ihtiyari tahakkuklar ve tahakkuk iptalleri çerçevesinde analiz edilerek, bankacılık sektörü kar yönetimi davranışının ortaya konulması amaçlanmıştır. Yapılan analizlere Panel Regresyon Analiz teknikleri kullanılmıştır. Bulgular – Elde edilen bulgulara göre bankacılık sektörü ihtiyari tahakkuklar kanalı ile karın istikrarlı gösterilmesi yönünde kar yönetimi faaliyetinde bulunmaktadır. Bu kapsamda, kar yönetimi yapıldığını destekleyen sonuçlar hem bilanço hem gelir tablosu yaklaşımı çerçevesinde yapılan analizlerce desteklenmiştir. Tartışma – Kar yönetimi çalışmalarına sıklıkla yer verilen muhasebe literatüründe özellikle kar yönetimi davranışının tespitinde modellemeye ilişkin tartışmalar devam etmektedir. Bu kapsamda bu çalışma bu alanda son tartışılan argümanlardan biri olan tahakkuk iptallerinin dikkate alınmasını test etmektedir. Elde edilen sonuçlar örneklemde yer alan ülke ve finansal sektör şirketlerinin kar yönetimi davranışını desteklemekle birlikte tahakkuk iptallerinin kar yönetimi tespit modellerine eklenmesiyle ise istatistiksel anlamda daha anlamlı ve güçlü bulgular elde edilmiştir.

(Earnings Management Practices in terms of Discretionary Accruals and Accrual Reversals: An Empirical Study on Banking Sector )

Purpose – The main purpose of this paper is to determine “income smoothing” behavior of banking sector as an earnings management technique. Design/methodology/approach – In this context, 10.793 cross-country bank-year data (28 countries within 2000-2013 time period) have been analyzed in terms of earnings before tax and provisions, discretionary accruals and accrual reversal to investigate earnings management in banking sector. Panel Regression Analysisi techniques are used for model testing. Findings – According to the results, banks use both loan loss allowances and loan los provisions to smooth income. Earnings management behavior of banks is supported both for balance sheet and income stataement perspectives. Discussion – Throughout the accounting literature, modelling issues are still controversial in frame of earnings management studies. Thus, this study focuses on accrual reversals, which is currently argued hot topic in empirical modelling, and determines the effect of accrual reversals on earnings management behavior. As a result, a new model which incorporating accrual reversals, come up with statistically more significant results.

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