@article{article_676403, title={DEBT, FIRM SIZE, AND ACCOUNTING QUALITY: EMPIRICAL EVIDENCE FROM TURKEY}, journal={Öneri Dergisi}, volume={15}, pages={147–157}, year={2020}, DOI={10.14783/maruoneri.676403}, author={Dalcı, İlhan and Özyapıcı, Hasan}, keywords={Accounting Quality, Debt, Firm Size, Interaction Effect, Leverage, Moderation Effect}, abstract={<p class="MsoNormal" style="text-align:justify;line-height:normal;"> <span lang="en-us" style="font-size:9pt;line-height:115%;font-family:’Times New Roman’, serif;" xml:lang="en-us">This study aims to investigate how firm size
moderates the relationship between debt and accounting quality of the
non-financial firms listed on Borsa Istanbul (BIST) in Turkey. The financial
data are downloaded from Orbis including the years from 2010 to 2018. Ordinary
least squares regression has been applied. This study contributes to the
literature by investigating how firm size shapes the impact of leverage on
accounting quality. </span> <span lang="en-us" style="font-size:11pt;line-height:115%;font-family:Calibri, sans-serif;" xml:lang="en-us"> </span> <span lang="en-us" style="font-size:9pt;line-height:115%;font-family:’Times New Roman’, serif;" xml:lang="en-us">The results of this
study show that the effect of leverage on accounting quality is changing
depending on the firm size. Accordingly, this study concludes that the
magnitude and the direction of the effect of leverage on accounting quality
become stronger when the firm size gets smaller. </span> <br /> </p> <p> </p>}, number={53}, publisher={Marmara University}