Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama

Muchina Stephen

doi:10.25095/mufad.625865

Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama

Abstract

Bir firmanın faaliyetlerinden periyodik olarak elde edilen net nakit akışları, finansal performansından yeterince açıklanmaktadır. Her ne kadar net nakit akışı ve kazançlar özdeş olmak zorunda olsalar da pratikte değildirler. Bu boşluk, kazanç kalitesine ters olarak yansıyor. Nakit akışı gerçekken, muhasebe çabalarıyla kazanç elde edilir. Kazanç sayesinde yönetim kurulları, neyin ve nasıl rapor edileceğini belirlemek için muhasebe standartlarına göre takdir yetkisine sahiptir. Rapor, kazanç yönetimi ve bunun kalite motivasyonları arasındaki etkileşimleri tartışmaktadır. Özel mülkiyet teorilerini göz önüne alarak; Ajans ve politik maliyetler, bu tür etkileşimler için teorik bir temel oluşturur; bu nedenle, gelişmekte olan pazarlardaki konuyla ilgili ampirik analizler için bir temel oluşturur. Kurumsal finansal yönetimde iki temel husus: Finansal raporlama ve hisse senedi fiyatlarındaki değişikliklerle gösterilen firma varlık değerlemesi ele alınmaktadır. Bu çalışmada, muhasebe ve finans uygulamaları ile bu etkileşimlerden elde edilen bilgilerin yatırımcılara aktarılması arasındaki ilişki açıklığa kavuşturulmuştur.

Keywords

Kazanç kalitesi; Kazanç yönetimi; Yönetim motivasyonu; tescilli ve acentelik maliyetleri

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Details

Primary Language

Turkish

Subjects

-

Journal Section

Other

Authors

Muchina Stephen This is me
Kenya

Publication Date

October 4, 2019

Submission Date

May 13, 2019

Acceptance Date

June 15, 2019

Published in Issue

Year 2019 Number: 84

DOI

https://doi.org/10.25095/mufad.625865

IZ

https://izlik.org/JA76HP39EA

Cite

RIS / Bibtex

APA

Stephen, M. (2019). Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama. Muhasebe Ve Finansman Dergisi, 84, 251-264. https://doi.org/10.25095/mufad.625865

AMA

1.Stephen M. Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama. Muhasebe ve Finansman Dergisi. 2019;(84):251-264. doi:10.25095/mufad.625865

Chicago

Stephen, Muchina. 2019. “Gelişmekte Olan Finansal Piyasalarda Kazanç Yönetimi Ve Kazanç Kalitesi: Teorik Bir Açıklama”. Muhasebe Ve Finansman Dergisi, nos. 84: 251-64. https://doi.org/10.25095/mufad.625865.

EndNote

Stephen M (October 1, 2019) Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama. Muhasebe ve Finansman Dergisi 84 251–264.

IEEE

[1]M. Stephen, “Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama”, Muhasebe ve Finansman Dergisi, no. 84, pp. 251–264, Oct. 2019, doi: 10.25095/mufad.625865.

ISNAD

Stephen, Muchina. “Gelişmekte Olan Finansal Piyasalarda Kazanç Yönetimi Ve Kazanç Kalitesi: Teorik Bir Açıklama”. Muhasebe ve Finansman Dergisi. 84 (October 1, 2019): 251-264. https://doi.org/10.25095/mufad.625865.

JAMA

1.Stephen M. Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama. Muhasebe ve Finansman Dergisi. 2019;:251–264.

MLA

Stephen, Muchina. “Gelişmekte Olan Finansal Piyasalarda Kazanç Yönetimi Ve Kazanç Kalitesi: Teorik Bir Açıklama”. Muhasebe Ve Finansman Dergisi, no. 84, Oct. 2019, pp. 251-64, doi:10.25095/mufad.625865.

Vancouver

1.Muchina Stephen. Gelişmekte olan Finansal Piyasalarda Kazanç Yönetimi ve Kazanç Kalitesi: Teorik Bir Açıklama. Muhasebe ve Finansman Dergisi. 2019 Oct. 1;(84):251-64. doi:10.25095/mufad.625865