Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama

Aysel Öztürkçü Akçay; Abdulkadir Bilen

doi:10.25095/mufad.579646

Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama

Abstract

ÖZET

Bu çalışmanın temel amacı denetim kalitesi ve kar yönetimi arasındaki ilişkiyi incelemektir. Bu amacı gerçekleştirmek üzere 2009-2015 yıllarını kapsayan ve Borsa İstanbul BİST 100 endeksinde işlem gören farklı sektörlere ait firmaların yıllık verilerinden 1525 adet veri kullanılmıştır. Çalışmada denetim kalitesi göstergesi olarak denetim firması büyüklüğü ve denetim ücreti kullanılmıştır. Kar yönetiminin ölçümünde ise isteğe bağlı tahakkuklar kullanılmıştır. Ampirik analizlerde regresyon analizi yönteminden yararlanılmıştır. Yapılan analiz sonucunda kar yönetimi ile denetim kalitesi göstergesi olarak kullanılan denetim firması büyüklüğü arasında negatif ve istatiksel olarak anlamlı bir ilişki olduğu belirlenmiştir. Buna karşın kar yönetimi ile denetim kalitesinin bir diğer göstergesi olan denetim ücreti arasında pozitif bir ilişki olduğu tespit edilmiştir. Ayrıca çalışmada kontrol değişkeni olarak kullanılan firma büyüklüğü, borçlanma oranı ve karlılık oranı ile kar yönetimi arasında ilişki olduğu ortaya konmuştur.

Keywords

Denetim,denetim kalitesi,kar yönetimi

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Details

Primary Language

Turkish

Subjects

Business Administration

Journal Section

Research Article

Authors

Aysel Öztürkçü Akçay
0000-0001-9655-5673

Abdulkadir Bilen

Publication Date

July 1, 2019

Submission Date

September 27, 2018

Acceptance Date

March 21, 2019

Published in Issue

Year 2019 Number: 83

DOI

https://doi.org/10.25095/mufad.579646

IZ

https://izlik.org/JA22CU73KH

Cite

RIS / Bibtex

APA

Öztürkçü Akçay, A., & Bilen, A. (2019). Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe Ve Finansman Dergisi, 83, 25-44. https://doi.org/10.25095/mufad.579646

AMA

1.Öztürkçü Akçay A, Bilen A. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2019;(83):25-44. doi:10.25095/mufad.579646

Chicago

Öztürkçü Akçay, Aysel, and Abdulkadir Bilen. 2019. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, nos. 83: 25-44. https://doi.org/10.25095/mufad.579646.

EndNote

Öztürkçü Akçay A, Bilen A (July 1, 2019) Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi 83 25–44.

IEEE

[1]A. Öztürkçü Akçay and A. Bilen, “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”, Muhasebe ve Finansman Dergisi, no. 83, pp. 25–44, July 2019, doi: 10.25095/mufad.579646.

ISNAD

Öztürkçü Akçay, Aysel - Bilen, Abdulkadir. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe ve Finansman Dergisi. 83 (July 1, 2019): 25-44. https://doi.org/10.25095/mufad.579646.

JAMA

1.Öztürkçü Akçay A, Bilen A. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2019;:25–44.

MLA

Öztürkçü Akçay, Aysel, and Abdulkadir Bilen. “Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama”. Muhasebe Ve Finansman Dergisi, no. 83, July 2019, pp. 25-44, doi:10.25095/mufad.579646.

Vancouver

1.Aysel Öztürkçü Akçay, Abdulkadir Bilen. Denetim Kalitesinin Kar Yönetimi Üzerine Etkisi: Bist-100 Firmaları Üzerine Bir Uygulama. Muhasebe ve Finansman Dergisi. 2019 Jul. 1;(83):25-44. doi:10.25095/mufad.579646

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