EARNINGS MANAGEMENT PRACTICES IN REEL AND FINANCIAL SECTORS: LITERATURE REVIEW

Abstract

Financial reports are prepared to supply users of financial statemens with reliable, comprehensible, comparable and essential information. However, due to flexibilities given by accounting policies, managers sometimes prepare these statements by looking after some other self-interests. This situation have been examined as “earnings management” practices in the accounting literature. The primary objective of this study is making a detailed literature review about earnings management practices by examining both reel sector and financial sector.

Keywords

• Earnings Management,Reel Sector,Financial Sector

REEL SEKTÖR VE FİNANS SEKTÖRÜNDE KÂR YÖNETİMİ UYGULAMALARI: LİTERATÜR TARAMASI

Abstract

Finansal raporların amacı okuyucularına güvenilir, anlaşılabilir, karşılaştırılabilir ve kullanıcıların amacına uygun bilgi sunmaktır. Ancak finansal tablo hazırlayıcıları muhasebe politikalarının sağladığı bir takım esneklikleri kötüye kullanarak tabloları belli çıkarlar doğrultusunda hazırlayabilmektedirler. Bu durum “kâr yönetimi” uygulamaları olarak literatürde incelenmektedir. Bu çalışmanın amacı reel sektör ve finansal sektör ayrımı yapılarak literatürde yapılmış olan kâr yönetimi uygulamaları çalışmalarını incelemek, paydaşlara kâr yönetimi ve tahakkuklar hakkında genel bilgiler sunmaktır.

Keywords

• Kâr Yönetimi,Reel Sektör,Finans Sektörü

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