BİR KÂR YÖNETİMİ ARACI OLARAK SINIFLANDIRMA DEĞİŞTİRMESİ: LİTERATÜR İNCELEMESİ

Literatürde diğer kâr yönetimi araçlarıyla birlikte üçüncü bir kâr yönetimi aracı olarak kabul edilen sınıflandırma değiştirmesi suretiyle kâr yönetimi literatürde farklı çalışmalara konu olmuştur. Literatürde, genellikle, gelir tablosu ve nakit akım tablosu kalemlerine ilişkin sınıflandırmanın değiştirilmesi suretiyle kâr yönetimi araştırılmıştır. Bu çalışmanın amacı, kâr yönetiminin üçüncü bir aracı olarak kullanılan sınıflandırma değiştirmesi suretiyle kâr yönetimine ilişkin literatürdeki ampirik delilleri ortaya koymaktır. Bu amaçla, literatürde sınıflandırma değiştirmesi suretiyle kâr yönetiminin araştırıldığı 27 akademik araştırma belirlenmiştir. Bu kapsamda, sınıflandırmanın değiştirilmesi suretiyle kâr yönetiminin; genellikle, gelir tablosu kalemlerine ilişkin sınıflandırmanın değiştirilmesi suretiyle gerçekleştirildiği belirlenmiştir. Literatürde, spesifik olarak ise, genellikle, esas faaliyet giderlerinin (çekirdek giderlerin) yinelenmeyen kalemlere (özel kalemler, olağandışı kalemler vb.), durdurulan faaliyetlere ve esas faaliyet dışı giderlere kaydırılması yoluyla sınıflandırma değiştirmesi incelenmiştir. Literatürdeki bulgular, sınıflandırma değiştirmesi esaslı kâr yönetiminin kârları yönetmede üçüncü bir araç olarak kullanıldığını göstermiştir. Ayrıca, literatürün genişletilmesi açısından sınıflandırma değiştirmesinin diğer formlarına ilişkin ampirik araştırmalara ihtiyaç duyulduğu gözlemlenmiştir.

CLASSIFICATION SHIFTING AS AN EARNINGS MANAGEMENT TOOL: LITERATURE REVIEW

Earnings management has been the subject of different studies in the literature by means of classification shifting which is accepted as a third earnings management tool in the literature along with other earnings management tools. In the literature, earnings management has generally been investigated by shifting the classification of the income statement and cash flow statement. The aim of this study is to reveal empirical evidence in the literature on earnings management through the use of classification shifting as a third instrument of earnings management. For this purpose, 27 academic researches in which earnings management was investigated by were determined. It has been determined in this context that the classification of earnings management is generally carried out by shifting the income statement items. In the literature, specifically, the classification shifting has been examined by shifting the main operating expenses (core expenses) to non-recurring items (special items, unusual items, etc.), discontinued operations, and non-operating expenses. The findings in the literature show that classification shifting-based earnings management is used as a third tool in managing earnings. In addition, it has been observed that empirical research on other forms of classification shifting is needed to expand the literature.

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