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Firma Büyüklüğü Ve Borçlanmanın Kar Yönetimi Üzerindeki Etkisi

Year 2015, , 57 - 68, 01.04.2015
https://doi.org/10.25095/mufad.396531

Abstract

Bu çalışmanın temel amacı, kar yönetimi üzerinde firma büyüklüğü ve borçlanmanın etkisini incelemektir. 2009-2012 yıllarını kapsayan ve Borsa İstanbul’da kayıtlı 230 firma verisinden yararlanılan çalışmada regresyon analizi yöntemi kullanılmıştır. Çalışmada firma büyüklüğü göstergesi olarak toplam varlıklar ve borçlanma göstergesi olarak da borçlanma oranı kullanılmıştır. Kar yönetiminin ölçümünde ise isteğe bağlı tahakkuklar kullanılmıştır. Çalışma sonucunda kar yönetimi ile firma büyüklüğü arasında pozitif bir ilişki bulunmuştur. Buna karşın kar yönetimi ile borçlanma oranı arasında negatif ve istatistiksel olarak anlamlı bir ilişkinin varlığı belirlenmiştir.

Impact of Firm Size Indebtedness on Earnings Management

Year 2015, , 57 - 68, 01.04.2015
https://doi.org/10.25095/mufad.396531

Abstract

The main purpose of this study is to investigate the effects of firm size and indebtedness on earning management. In the study including 2009–2012 periods and data’s of 230 of Listing Istanbul, regression analysis is used. In the study total assets are used as proxy for firm size and indebtedness ratio is used as proxy for indebtedness. Discretionary accruals are used to measure the earning management. According to the results of the study, there is a positive relationship between the earning management and the firm size. However, there is a negative and statistically significant relationship between the earning management and the indebtedness.

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Details

Other ID JA94BC43TN
Journal Section Research Article
Authors

Mehmet Aygün This is me

Aysel Akçay This is me

Publication Date April 1, 2015
Submission Date April 1, 2015
Published in Issue Year 2015

Cite

APA Aygün, M., & Akçay, A. (2015). Impact of Firm Size Indebtedness on Earnings Management. The Journal of Accounting and Finance(66), 57-68. https://doi.org/10.25095/mufad.396531
AMA Aygün M, Akçay A. Impact of Firm Size Indebtedness on Earnings Management. The Journal of Accounting and Finance. April 2015;(66):57-68. doi:10.25095/mufad.396531
Chicago Aygün, Mehmet, and Aysel Akçay. “Impact of Firm Size Indebtedness on Earnings Management”. The Journal of Accounting and Finance, no. 66 (April 2015): 57-68. https://doi.org/10.25095/mufad.396531.
EndNote Aygün M, Akçay A (April 1, 2015) Impact of Firm Size Indebtedness on Earnings Management. The Journal of Accounting and Finance 66 57–68.
IEEE M. Aygün and A. Akçay, “Impact of Firm Size Indebtedness on Earnings Management”, The Journal of Accounting and Finance, no. 66, pp. 57–68, April 2015, doi: 10.25095/mufad.396531.
ISNAD Aygün, Mehmet - Akçay, Aysel. “Impact of Firm Size Indebtedness on Earnings Management”. The Journal of Accounting and Finance 66 (April 2015), 57-68. https://doi.org/10.25095/mufad.396531.
JAMA Aygün M, Akçay A. Impact of Firm Size Indebtedness on Earnings Management. The Journal of Accounting and Finance. 2015;:57–68.
MLA Aygün, Mehmet and Aysel Akçay. “Impact of Firm Size Indebtedness on Earnings Management”. The Journal of Accounting and Finance, no. 66, 2015, pp. 57-68, doi:10.25095/mufad.396531.
Vancouver Aygün M, Akçay A. Impact of Firm Size Indebtedness on Earnings Management. The Journal of Accounting and Finance. 2015(66):57-68.