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

Year 2019, Issue: 83, 25 - 44, 01.07.2019

Aysel Öztürkçü Akçay , Abdulkadir Bilen

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

Cited By: 3

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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