Kazanç Yönetimi İle Entelektüel Sermaye Arasındaki İlişki / The Relationship Between Intellectual Capital and Earnings Management

Çalışmada Borsa İstanbul (BIST)’te işlem gören sigorta işletmelerinin kazanç yönetimi ile entelektüel sermaye arasındaki ilişki ele alınmıştır. Araştırmada 2014Q2 ve 2022Q2 yıllarına ilişkin veriler kullanılmıştır. Entelektüel sermayenin ölçümünde “entelektüel katma değer katsayısı” formülasyonu kullanılmıştır. Kazanç yönetiminin ölçümünde ise “Healy Modeli” tercih edilmiştir. Elde edilen sonuçlara göre analize dahil edilen sigorta şirketlerinin kazanç yönetimleri ile entelektüel sermaye bileşenlerinden olan kullanılan sermaye etkinliği katsayısı ile insan sermayesi etkinliği katsayısı arasında anlamlı bir ilişki bulunamamıştır. Fakat kazanç yönetimi ile yapısal sermaye etkinliği katsayısı arasında negatif ve %1 düzeyinde anlamlı bir ilişki tespit edilmiştir. Ulaşılan bu sonuç sistem gelişimini tamamlayan işletme yöneticilerinin finansal tablolar üzerinde makyajlama yapma ihtiyacını azaltacağını göstermektedir.

Anahtar Kelimeler:

Entelektüel Sermaye, Kazanç Yönetimi, Healy Model

The Relationship Between Intellectual Capital and Earnings Management / Kazanç Yönetimi İle Entelektüel Sermaye Arasındaki İlişki

This study aimed to determine relationship intellectual capital components and earnings management of insurance companies traded in the Borsa İstanbul (BIST) that is one of the stock market of Turkey. Data for the years 2014Q2 and 2022Q2 were used in the research. The Value Added Intellectual Coefficient (VAIC) formulation was used to measure intellectual capital. In the measurement of earnings management, “Healy Model” was used. According to the results, negative and significant relationship was found between earnings management and structural capital efficiency. However, no significant relationship was found between earnings management and capital employed efficiency and human capital efficiency. This result shows that the business managers who complete the system development will reduce the need for make-up on the financial statements.

Keywords:

Intellectual Capital, Earnings Management, Healy Model,

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