Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: imkb’de işlem Gören Şirketler Üzerine Uygulama

Year 2012, Volume: 21 Issue: 3, 205 - 224, 01.09.2012

Arş.gör.dr.mehmet Ünsal Memiş Arş.gör.dr.emin Hüseyin Çetenak

Abstract

In this article it is aimed to determine whether corporate governance mechanism affect the earnings management practices in Turkish manufacturing firms In this framework data for 118 manufacturing firms from ISE are collected for the period of 2004 2009 In order to determine earnings management exercises Modified Jones Model is used Any kind of significant relation between ISE corporate governance index ownership concentration CEO duality and earnings management practices could not be found In spite of this it is reached to the point that the large board of directors and auditing by big 4 four audit firms reduce earnings management incentives Keywords: Earnings Management Corporate Governance Discretionary Accruals

Keywords

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Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: imkb’de işlem Gören Şirketler Üzerine Uygulama

Abstract

İşletmelerin kurumsal bir yapı ile yönetilmesi durumunda kazanç yönetimi uygulamalarının bundan etkilenip etkilenmediğini tespit etmek üzere gerçekleştirilen bu çalışmada 2004–2009 yılları arasında süreklilik arz eden ve sağlıklı verilerine ulaşılabilen 118 İMKB sanayi şirketi kapsamında “Düzeltilmiş Jones Modeli” kullanılarak araştırma yapılmıştır Araştırmanın sonucunda İMKB kurumsal yönetim endeksi ortaklık konsantrasyonu ve CEO’ların yönetim kurulu başkanlarından bağımsız olmaları ile kazanç yönetimi uygulamaları arasında anlamlı bir ilişki tespit edilememiştir Buna karşılık geniş üye sayısı yönetim kurulları ve 4 büyük denetim firması tarafından denetleniyor olmanın işletmelerdeki kazanç yönetimi uygulamalarını azalttığı yönünde bulgulara ulaşılmıştır Anahtar Kelimeler: Kazanç Yönetimi Kurumsal Yönetim İsteğe Bağlı Tahakkuklar The Impact Of Corporate Governance On Earnings Management Practices: An Emprical Analysis On Ise

Keywords

Kazanç Yönetimi, Kurumsal Yönetim, İsteğe Bağlı Tahakkuklar

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