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ÜÇLÜ SORUMLULUK AÇIKLAMALARININ KAZANÇ YÖNETİMİ UYGULAMALARI ÜZERİNDE KISITLAYICI ROLÜ VAR MIDIR?

Year 2022, Issue: 37, 187 - 204, 11.11.2022
https://doi.org/10.18092/ulikidince.1165088

Abstract

Her geçen gün özellikle borsada işlem gören işletmeler açısından raporlama içeriklerinin zenginleştiği böylece gönüllü açıklamaların genişletildiği görülmektedir. Kamuya açıklanan bu tür bilgiler sorumluluk bağlamında değerlendirilerek işletmelerin şeffaf ve hesap verebilir olduğunu gösterirken zorunlu olarak hazırlayıp sundukları finansal tablo bilgilerinin de manipüle edilmeden güvenilir ve şeffaf bir şekilde sunmaları beklenmektedir. Nitekim bu araştırmada işletmelerin üçlü sorumluluk açıklamaları seviyelerinin finansal tablo bilgilerinin manipüle edilmesini belirli bir düzeyde sınırlandırabileceği varsayımı altında analizler yapılmıştır. Araştırma sonucunda, işletmelerin çevre konulu açıklamalarının seviyesi arttıkça kazanç yönetimi uygulama ihtimalinin azalacağı bulgusuna ulaşılmıştır. Ayrıca işletmenin sermayesinin az sayıda ortak elinde bulundurmasının ve BİST Kurumsal Yönetim Endeksi’nde (XKURY) olmasının kazanç yönetimi uygulama ihtimali üzerindeki etkisinin negatif ve anlamlı olduğu; öte yandan aktif karlılık oranının kazanç yönetimi uygulama ihtimalini pozitif ve anlamlı düzeyde etkilediği tespit edilmiştir.

References

  • Arslan, Z. (2017). Sürdürülebilirlik ve Kurumsal Marka Entegrasyonunda Sürdürülebilir Kurumsal Marka Kavramı ve Yansımaları. (Yayınlanmamış Doktora Tezi). Yaşar Üniversitesi Sosyal Bilimler Enstitüsü, İzmir.
  • Bansal, P. (2005). Evolving Sustainably: A Longitudinal Study of Corporate Sustainable Development. Strategic Management Journal, 26 (3), 197-218.
  • Beasley, M. S., Carcello, J. V., Hermanson, D. R. ve Lapides, P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons, 14 (4), 441-454.
  • Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55 (5), 24-36.
  • Binici, Ö. (2011). Kurumsal Yönetim ile Finansal Bilgi Manipülasyonu Arasındaki İlişki: İMKB Metal Eşya, Makine Endeksine Yönelik Bir Uygulama. (Yayınlanmamış Yüksek Lisans Tezi). Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.
  • Cascade Engineering TBL Report (2021). Erişim Adresi https://www.cascadeng.com/what-we-believe
  • Cuthill, M. (2010). Strengthening the “Social” in Sustainable Development: Developing a Conceptual Framework for Social Sustainability in a Rapid Urban Growth Region in Australia. Sustainable Development, 18 (6), 362-373.
  • Çalışkan, A. Ö. (2012). Sürdürülebilirlik Raporlaması. Muhasebe ve Vergi Uygulamaları Dergisi (MUVU), 5 (1).
  • Elkington, J., (1997). Cannibals with Forks: The Triple Bottom Line of 21st century Business. Oxford: Capstone Publishing Limited.
  • Elkington, J. (2004). Enter The Triple Bottom Line. A. Henriques ve J. Richardson (eds.). in: The Triple Bottom Line: Does it All Add Up? London: Earth Scan. 1-16.
  • Gargouri, R. M., Shabou, R. ve Francoeur, C. (2010). The Relationship Between Corporate Social Performance and Earnings Management. Canadian Journal of Administrative Sciences, 27 (4), 320-334.
  • Gray, R., Kouhy, R. ve Lavers, S. (1995). “Corporate social and environmental reporting”. Accounting, Auditing & Accountability Journal. 8 (2). 47-77.
  • Gray, R. (2002). The Social Accounting Project and Accounting Organizations and Society Privileging Engagement, Imaginings, New Accountings and Pragmatism over Critique?. Accounting, Organizations and Society, 27 (7), 687-708.
  • Gray, R. (2010). Is Accounting for Sustainability Actually Accounting for Sustainability and How Would We Know? An Exploration of Narratives of Organisations and The Planet. Accounting, Organizations and Society, 35 (1), 47-62.
  • GRI (2011). Sustainablility Reporting Guidelines, Erişim Adresi http://www.interlycees.lu/site/wp-content/uploads/2010/01/GRI-G31-Guidelines-2011.pdf.
  • Grob, K. (2007). Equity Ownership and Performance: An Empirical Study of German Traded Companies. Springer Science & Business Media.
  • Gupta, A. (2011). Triple bottom line (TBL a 3BL). SAMVAD, International Journal of Management. 2, 71-77.
  • Heltzer, W. (2011). The Asymmetric Relationship Between Corporate Environmental Responsibility and Earnings Management. Managerial Auditing Journal, 26 (1), 65-88.
  • Herzig, C., ve Schaltegger, S. (2006). Corporate Sustainability Reporting-An Overview. S. Schaltegger, M. Bennet and R. Burritt (eds.) in: Sustainability Accounting and Reporting (s. 301-324). Dordrecht: Springer.
  • Ho, L. ve Taylor, M. (2007). An Empirical Analysis of Triple Bottom Line Reporting and Its Determinates: Evidence from United States and Japan. Journal of International Financial Management and Acoounting, 18 (2), 123-150.
  • Jara, M., ve López-Iturriaga, F. J. (2011). Earnings Management and Contests for Control: An Analysis of European Family Firms. Journal of Centrum Cathedra, 4(1), 100-120.
  • Jenkins, H. ve Yakovleva, N. (2006). Corporate Social Responsibility in The Mining Industry: Exploring Trends in Social and Environmental Disclosure. Journal of Cleaner Production, 14 (3-4), 271-284.
  • Kaya, U. ve Yazan, Ö. (2017). Kurumsal Sosyal Sorumluluk - Kazanç Yönetimi ve Finansal Performans İlişkisi. Muhasebe ve Denetime Bakış, (51), 15-40.
  • Kim, Y., Park, M. S. ve Wier, B. (2012). Is Earnings Quality Associated with Corporate Social Responsibility?. The Accounting Review, 87 (3), 761-796.
  • Lantos, G. P. (2001). The Boundaries of Strategic Corporate Social Responsibility. Journal of Consumer Marketing, 7 (18), 595-630.
  • Littig, B. ve Griessler, E. (2005). Social Sustainability: A Catchword Between Political Pragmatism and Social Theory. International Journal of Sustainable Development, 8 (1-2), 65-79.
  • Liu, Q. ve Lu, Z. J. (2007). Corporate Governance and Earnings Management in the Chinese Listed Companies: A Tunneling Perspective. Journal of Corporate Finance. 13 (5), 881-906.
  • McDermott, C. C. (2009). Corporate Agenda 21: A Unified Global Approach to CSR and Sustainability. Corporate Communications: An International Journal, 14 (3), 286-302.
  • Memiş, M. Ü. ve Çetenak, E. H. (2012). Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: İMKB’de İşlem Gören Şirketler Üzerine Uygulama. Ç.Ü. Sosyal Bilimler Dergisi, 21 (3), 205-224.
  • Özbay, D. (2019). Türkiye’de Finansal Olmayan Raporlama ve Gelişim Trendi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 15 (2), 445-462.
  • Prawitt, D. F., Smith, J. L. ve Wood, D. A. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84 (4), 1255-1280.
  • Prior, D., Surroca, J. ve Tribó, J. A. (2008). Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility. Corporate Governance: An International Review, 16 ( 3). 160-177.
  • Reyna, J. M. S. M. (2012). An Empirical Examination of Ownership Structure, Earnings Management and Growth Opportunities in Mexican Market. International Journal of Business and Social Research, 2 (7), 103-123.
  • Roca, L. C. ve Searcy, C. (2012). An Analysis of Indicators Disclosed in Corporate Sustainability Reports. Journal of Cleaner Production, 20 (1), 103-118.
  • Scholtens, B. ve Kang, F. C. (2013). Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies. Corporate Social Responsibility and Environmental Management. 20 (2), 95-112.
  • Setthasakko, W. (2009). Barriers to Implementing Corporate Environmental Responsibility in Thailand: A Qualitative Approach. International Journal of Organizational Analysis, 17 (3), 169-183.
  • Sisaye, S. (2011). Ecological Systems Approaches to Sustainability and Organizational Development. Leadership & Organization Development Journal, 32 (4), 379-398.
  • Şen, H., Kaya, A. ve Alpaslan, B. (2018). A Historical and Current Perspective on Sustainability. Ekonomik Yaklaşım, 29 (107), 1-47.
  • Varıcı, İ. (2012). Hileli Finansal Raporlama Açısından Denetçinin Sorumluluğu: İMKB’de Faaliyet Gösteren İşletmelerin Denetim Raporlarının İncelenmesi. Gümüshane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 3(5).
  • World Economic Forum (2020). The Global Risks Report 2020. Erişim Adresi http://www3.weforum.org/docs/WEF_Global_Risk_Report_2020.pdf
  • Yip, E., Van Staden, C. ve Cahan, S. (2011). Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs. Australasian Accounting, Business and Finance Journal, 5 (3), 17-34.
Year 2022, Issue: 37, 187 - 204, 11.11.2022
https://doi.org/10.18092/ulikidince.1165088

Abstract

References

  • Arslan, Z. (2017). Sürdürülebilirlik ve Kurumsal Marka Entegrasyonunda Sürdürülebilir Kurumsal Marka Kavramı ve Yansımaları. (Yayınlanmamış Doktora Tezi). Yaşar Üniversitesi Sosyal Bilimler Enstitüsü, İzmir.
  • Bansal, P. (2005). Evolving Sustainably: A Longitudinal Study of Corporate Sustainable Development. Strategic Management Journal, 26 (3), 197-218.
  • Beasley, M. S., Carcello, J. V., Hermanson, D. R. ve Lapides, P. D. (2000). Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms. Accounting Horizons, 14 (4), 441-454.
  • Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55 (5), 24-36.
  • Binici, Ö. (2011). Kurumsal Yönetim ile Finansal Bilgi Manipülasyonu Arasındaki İlişki: İMKB Metal Eşya, Makine Endeksine Yönelik Bir Uygulama. (Yayınlanmamış Yüksek Lisans Tezi). Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.
  • Cascade Engineering TBL Report (2021). Erişim Adresi https://www.cascadeng.com/what-we-believe
  • Cuthill, M. (2010). Strengthening the “Social” in Sustainable Development: Developing a Conceptual Framework for Social Sustainability in a Rapid Urban Growth Region in Australia. Sustainable Development, 18 (6), 362-373.
  • Çalışkan, A. Ö. (2012). Sürdürülebilirlik Raporlaması. Muhasebe ve Vergi Uygulamaları Dergisi (MUVU), 5 (1).
  • Elkington, J., (1997). Cannibals with Forks: The Triple Bottom Line of 21st century Business. Oxford: Capstone Publishing Limited.
  • Elkington, J. (2004). Enter The Triple Bottom Line. A. Henriques ve J. Richardson (eds.). in: The Triple Bottom Line: Does it All Add Up? London: Earth Scan. 1-16.
  • Gargouri, R. M., Shabou, R. ve Francoeur, C. (2010). The Relationship Between Corporate Social Performance and Earnings Management. Canadian Journal of Administrative Sciences, 27 (4), 320-334.
  • Gray, R., Kouhy, R. ve Lavers, S. (1995). “Corporate social and environmental reporting”. Accounting, Auditing & Accountability Journal. 8 (2). 47-77.
  • Gray, R. (2002). The Social Accounting Project and Accounting Organizations and Society Privileging Engagement, Imaginings, New Accountings and Pragmatism over Critique?. Accounting, Organizations and Society, 27 (7), 687-708.
  • Gray, R. (2010). Is Accounting for Sustainability Actually Accounting for Sustainability and How Would We Know? An Exploration of Narratives of Organisations and The Planet. Accounting, Organizations and Society, 35 (1), 47-62.
  • GRI (2011). Sustainablility Reporting Guidelines, Erişim Adresi http://www.interlycees.lu/site/wp-content/uploads/2010/01/GRI-G31-Guidelines-2011.pdf.
  • Grob, K. (2007). Equity Ownership and Performance: An Empirical Study of German Traded Companies. Springer Science & Business Media.
  • Gupta, A. (2011). Triple bottom line (TBL a 3BL). SAMVAD, International Journal of Management. 2, 71-77.
  • Heltzer, W. (2011). The Asymmetric Relationship Between Corporate Environmental Responsibility and Earnings Management. Managerial Auditing Journal, 26 (1), 65-88.
  • Herzig, C., ve Schaltegger, S. (2006). Corporate Sustainability Reporting-An Overview. S. Schaltegger, M. Bennet and R. Burritt (eds.) in: Sustainability Accounting and Reporting (s. 301-324). Dordrecht: Springer.
  • Ho, L. ve Taylor, M. (2007). An Empirical Analysis of Triple Bottom Line Reporting and Its Determinates: Evidence from United States and Japan. Journal of International Financial Management and Acoounting, 18 (2), 123-150.
  • Jara, M., ve López-Iturriaga, F. J. (2011). Earnings Management and Contests for Control: An Analysis of European Family Firms. Journal of Centrum Cathedra, 4(1), 100-120.
  • Jenkins, H. ve Yakovleva, N. (2006). Corporate Social Responsibility in The Mining Industry: Exploring Trends in Social and Environmental Disclosure. Journal of Cleaner Production, 14 (3-4), 271-284.
  • Kaya, U. ve Yazan, Ö. (2017). Kurumsal Sosyal Sorumluluk - Kazanç Yönetimi ve Finansal Performans İlişkisi. Muhasebe ve Denetime Bakış, (51), 15-40.
  • Kim, Y., Park, M. S. ve Wier, B. (2012). Is Earnings Quality Associated with Corporate Social Responsibility?. The Accounting Review, 87 (3), 761-796.
  • Lantos, G. P. (2001). The Boundaries of Strategic Corporate Social Responsibility. Journal of Consumer Marketing, 7 (18), 595-630.
  • Littig, B. ve Griessler, E. (2005). Social Sustainability: A Catchword Between Political Pragmatism and Social Theory. International Journal of Sustainable Development, 8 (1-2), 65-79.
  • Liu, Q. ve Lu, Z. J. (2007). Corporate Governance and Earnings Management in the Chinese Listed Companies: A Tunneling Perspective. Journal of Corporate Finance. 13 (5), 881-906.
  • McDermott, C. C. (2009). Corporate Agenda 21: A Unified Global Approach to CSR and Sustainability. Corporate Communications: An International Journal, 14 (3), 286-302.
  • Memiş, M. Ü. ve Çetenak, E. H. (2012). Kurumsal Yönetimin Kazanç Yönetimi Uygulamaları Üzerine Etkisi: İMKB’de İşlem Gören Şirketler Üzerine Uygulama. Ç.Ü. Sosyal Bilimler Dergisi, 21 (3), 205-224.
  • Özbay, D. (2019). Türkiye’de Finansal Olmayan Raporlama ve Gelişim Trendi. Uluslararası Yönetim İktisat ve İşletme Dergisi, 15 (2), 445-462.
  • Prawitt, D. F., Smith, J. L. ve Wood, D. A. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84 (4), 1255-1280.
  • Prior, D., Surroca, J. ve Tribó, J. A. (2008). Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility. Corporate Governance: An International Review, 16 ( 3). 160-177.
  • Reyna, J. M. S. M. (2012). An Empirical Examination of Ownership Structure, Earnings Management and Growth Opportunities in Mexican Market. International Journal of Business and Social Research, 2 (7), 103-123.
  • Roca, L. C. ve Searcy, C. (2012). An Analysis of Indicators Disclosed in Corporate Sustainability Reports. Journal of Cleaner Production, 20 (1), 103-118.
  • Scholtens, B. ve Kang, F. C. (2013). Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies. Corporate Social Responsibility and Environmental Management. 20 (2), 95-112.
  • Setthasakko, W. (2009). Barriers to Implementing Corporate Environmental Responsibility in Thailand: A Qualitative Approach. International Journal of Organizational Analysis, 17 (3), 169-183.
  • Sisaye, S. (2011). Ecological Systems Approaches to Sustainability and Organizational Development. Leadership & Organization Development Journal, 32 (4), 379-398.
  • Şen, H., Kaya, A. ve Alpaslan, B. (2018). A Historical and Current Perspective on Sustainability. Ekonomik Yaklaşım, 29 (107), 1-47.
  • Varıcı, İ. (2012). Hileli Finansal Raporlama Açısından Denetçinin Sorumluluğu: İMKB’de Faaliyet Gösteren İşletmelerin Denetim Raporlarının İncelenmesi. Gümüshane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 3(5).
  • World Economic Forum (2020). The Global Risks Report 2020. Erişim Adresi http://www3.weforum.org/docs/WEF_Global_Risk_Report_2020.pdf
  • Yip, E., Van Staden, C. ve Cahan, S. (2011). Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs. Australasian Accounting, Business and Finance Journal, 5 (3), 17-34.
There are 41 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Elif Ensari Alpay 0000-0002-0641-8155

İdris Varıcı 0000-0003-1825-0289

Early Pub Date November 5, 2022
Publication Date November 11, 2022
Published in Issue Year 2022 Issue: 37

Cite

APA Ensari Alpay, E., & Varıcı, İ. (2022). ÜÇLÜ SORUMLULUK AÇIKLAMALARININ KAZANÇ YÖNETİMİ UYGULAMALARI ÜZERİNDE KISITLAYICI ROLÜ VAR MIDIR?. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(37), 187-204. https://doi.org/10.18092/ulikidince.1165088

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