Earnings Management Practices in Banks: An Analysis of Participation and Investment Banks in Turkey

Year 2022, , 465 - 485, 29.07.2022

Hüseyin Çetin , Ali Güçlü

https://doi.org/10.17233/sosyoekonomi.1052700

Abstract

This study identified earnings management behaviours of investment and participation banks in Turkey. Banks typically conduct earnings management activities through accrued variables found in financial statements. The study was done by analysing the data of these banks from 2005-2019. Panel data analysis is used as an analysis method. According to analysis findings, it was determined that banks were involved in earnings management activities using the loan loss allowances variable in their financial statements. However, a meaningful statistical relationship between the loan loss allowances dependent variable and macroeconomic variables such as inflation, interest and growth rate were not detected.

Keywords

Earnings Management, Loan Loss Allowances, Investment Banks, Participation Banks

Bankalarda Kâr Yönetimi Uygulamaları: Türkiye’de Katılım ve Yatırım Bankaları Üzerine Bir Analiz

Abstract

Bu çalışmada Türkiye’de faaliyette bulunan katılım ve yatırım bankalarının kâr yönetimi davranışları tespit edilmeye çalışılmıştır. Bankalar kâr yönetim faaliyetlerini genelde mali tablolarında bulunan ve tahakkuk esaslı değişkenler vasıtasıyla gerçekleştirmektedir. Çalışma bu bankaların 2005-2019 yılları arasındaki verileri analiz edilerek yapılmıştır. Analiz yöntemi olarak panel veri analizi kullanılmıştır. Analiz bulgularına göre bankaların mali tablolarında yer alan özel karşılıklar değişkenini kullanarak kâr yönetimi faaliyetinde bulundukları tespit edilmiştir. Ancak özel karşılıklar bağımlı değişkeni ile enflasyon, faiz ve büyüme gibi makroekonomik değişkenler arasında anlamlı istatistiki bir ilişki tespit edilememiştir.

Keywords

Kâr Yönetimi, Özel Karşılıklar, Yatırım Bankaları, Katılım Bankaları

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