TAHAKKUKLARIN KALİTESİ VE TAHAKKUKA DAYALI KAZANÇ YÖNETİMİ: BİST’TE İŞLEM GÖREN ŞİRKETLER ÜZERİNE BİR ARAŞTIRMA

Bu çalışmada, BİST şirketlerinin 2005-2016 yılları arasındaki tahakkuk kalitesi ve tahakkuka dayalı kazanç yönetimi uygulamaları incelenmiştir. BİST şirketlerinin tahakkuk kalitesi Dechow ve Dichev (2002) ve McNichols (2002) modelleri ile, kazanç yönetimin göstergesi olarak isteğe bağlı tahakkuklar da Kothari ve diğerleri (2005) tarafından önerilen tahakkuk modeli ile tahmin edilmiştir. Analiz sonuçları, genel olarak BİST şirketlerinin tahakkuk kalitesinin ve dolayısıyla kazanç kalitesinin düşük, isteğe bağlı tahakkukların mutlak büyüklülerinin de yüksek olduğunu göstermiştir.

Anahtar Kelimeler:

Tahakkuk Kalitesi, Kazanç Kalitesi, Kazanç Yönetimi, İsteğe Bağlı Tahakkuklar

THE QUALITY OF ACCRUALS AND ACCRUAL BASED EARNINGS MANAGEMENT: A RESEARCH ON COMPANIES TRADED ON BIST

In this study, it was examined the quality of accruals and accrual based earnings management practices of BIST companies between 2005 and 2016. Accruals quality was estimated using Dechow and Dichev (2002) and McNichols (2002) models, and the discretionary accruals as an indicator of earnings management were estimated using the accruals model proposed by Kothari et al. (2005). The results of analysis showed that accruals quality and therefore earnings quality is generally low and the magnitude of absolute discretionary accruals is high for BIST companies.

Keywords:

The Quality of Accruals, The Quality of Earnings, Earnings Management, Discretionary Accruals,

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