KÂR YÖNETİMİ UYGULAMALARINI TEŞVİK EDEN FAKTÖRLER: LİTERATÜRÜN DEĞERLENDİRİLMESİ

Year 2004, Issue: 2, 0 - 0, 02.05.2004

Gökhan Özer Selim Aren

Abstract

-

Keywords

-

References

• 1. Beaver, W. H., Financial Reporting: An Accounting Revolution, Prentice-Hall, 1981.
• 2. Black, E., K. F. Sellers ve T. S. Manly, “Earnings Management Using Asset Sales: An International Study of Countries Allowing Concurrent”, Journal of Business Finance and Economics, Vol: 25, Iss: 9&10, s. 1287 - 1317, 1998.
• 3. Burgstahler, D. ve M. Eames, “Management of Earnings and Analysts Forecasts”, Working Paper, University of Washington, 1998.
• 4. Cahan, S. F., B. M. Cahavis, ve R. G. Elmendorf, “Earnings Management of Chemical Firm in Response to Political Costs From Environmental Legislation”, Journal of Accounting, Auditing & Finance, Vol: 25, Iss: 5&6, s. 701 - 720, 1997.
• 5. Cahan, S. F., “The Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of The Political-Cost Hypothesis”, Accounting Review, Vol: 67, No:1, s. 77 - 95, 1992.
• 6. Christensen, T. E., R. E. Hoyt ve J. S. Paterson, “Ex Ante Incentives for Earnings Management and Informativeness of Earnings”, Journal of Business, Finance & Accounting, Vol: 26, Iss: 7&8, s. 807 - 832, 1999.
• 7. Christie, A. A. ve J. L. Zimmerman, “Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests”, Accounting Review, Vol: 69, Iss: 4, s. 539 - 567, 1994.
• 8. Chung, R., M. Firth ve J. Kim, “Institutional Monitoring and Opportunistic Earnings Management”, Journal of Corporate Finance, Vol: 8, s. 29 - 48, 2002.
• 9. DeAngelo, L., “Managerial Competition, Information Costs, And Corporate Governance: The Use Of Accounting Performance Measures In Proxy Contests”, Journal of Accounting and Economics, Vol: 10, s. 3 - 36, 1988.
• 10. Dechow, P. ve A. P. Sweeney, “Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by The SEC”, Contemporary Accounting Research 13, s. 1 - 36, 1996.
• 11. Dechow, P. M. ve R. G. Sloan, “Executive Incentives and The Horizon Problem: An Empirical Investigation”, Journal of Accounting and Economics, Vol: 14, s. 51 - 89, 1991.
• 12. DeFond, M. L. ve J. Jiambalvo, “Debt Covenant and The Manipulation of Accruals”, Journal of Accounting and Economics, Vol: 17, s. 145 - 176, 1994.
• 13. DeFond, M. ve C. Park, “Smoothing Income in Anticipation of Future Earnings”, Journal of Accounting and Economics, Vol: 23, s.115 - 139, 1996.
• 14. Easterwood, C. M., “Takeovers And Incentives For Earnings Management: An Empirical Analysis”, Journal of Applied Business Research Vol: 14, No:1, s. 29 - 47, 1998.
• 15. Eckbo, B. E., “Mergers and The Value of The Antitrust Deterrence”, Journal of Finance, Vol: 47 Iss: 3, s. 1005 - 1029, 1992.
• 16. Eisner, M. A. ve K. J. Meier, “Presidential Control Versus Bureaucratic Power: Explaining The Reagan Revolution in Antitrust”, American Journal of Political Science, Vol: 34, Iss: 1, s. 269 - 287, 1990.
• 17. Elliot, J. ve W. Shaw, “Write-offs as Accounting Procedures to Manage Perceptions”, Journal of Accounting Research, Vol: 26, s. 91 - 119, 1988.
• 18. Ericson, M. ve S. W. Wang, “Earnings Management by Acquiring Firms in Stock for Stock Mergers”, Journal of Accounting and Economics 27, s. 149 - 176, 1998.
• 19. Fudenberg, K. ve J. Tirole, “A Theory of Income and Dividend Smoothing Based on Incumbency Rents”, Journal of Political Economy, Vol: 103, s. 75 - 93, 1996.
• 20. Gaver, J., K. M. Gaver ve J. R. Austin, “Additional Evidence on Bonus Plans and Income Management”, Journal of Accounting and Economics, Vol: 19, s. 3 - 28, 1995.
• 21. Golf, J. E. ve C. J. Wright, “The Market for Corporate Control and Its Implications for Accounting Policy Choice”, Advances in Accounting, Vol: 7, s. 3 - 21, 1989.
• 22. Guidry, F., A. J. Leone ve S. Rock, “Earnings-Based Bonus Plans and Earnings Management by Business - Unit Mangers”, Journal of Accounting and Economics, Vol: 26, s. 113 - 142, 1999.
• 23. Hall, S. C., ve W. W. Stammerjohan, “Damage Awards and Earnings Management in The Oil Industry”, Accounting Review, Vol: 27, Iss:1, s. 47 - 65, 1997.
• 24. Han, J. C. Y. ve S. Wang, “Political Cost and Earnings Management of Oil Industry”, Accounting Review, Vol:73, Iss:1, s. 103 - 117, 1998.
• 25. Hay Management Consultants, Executive Compensation Report, Industrial Management (Hay Management Consultants, Philadelphia, PA), 1991.
• 26. Healy, P. M., ve J. M. Wahlen, “A Review Of The Earnings Management Literature And Its Implications For Standard Setting”, Accounting Horizons, Vol: 13, Iss: 4, s. 365 - 384, 1999.
• 27. Healy, P., “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, Vol: 7, s. 85 - 107, 1985.
• 28. Hewitt Associates, Private Survey, Hewitt Associates, Lin-colnshire, IL, 1980.
• 29. Holthausen, R. W., D. F. Larcker ve G. Richard, “Annual Bonus Schemes and The Manipulation of Earnings”, Journal of Accounting and Economics, Vol: 19, s. 29 - 74, 1995.
• 30. Key, K. G., “Political Cost Incentives for Earnings Management in The Cable Television Industry”, Journal of Accounting and Economics, Vol: 23, s. 309 - 377, 1997.
• 31. Kreutzfeldt, R. W. ve W. A. Wallace, “Error Characteristics in Audit Populations: Their Profile and Relationship to Environmental Factors’ Auditing”, Journal of Practice and Theory, Vol: 6, Iss:1, s. 20 - 43, 1986.
• 32. Liberty, S. ve L. Zimmerman, “Union Contract Negotiations and Accounting Choices”, Accounting Review, Vol: 61, Iss: 4, s. 692 - 712, 1986.
• 33. Makar, S. D. ve P. Alam, “Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles”, Journal of Business, Finance and Economics, Vol: 25, Iss: 5 & 6, s. 701 - 720, 1998.
• 34. Merchant, K. ve J. Manzoni, “The Achievability of Budget Targets in Profit Centers: A Field Study”, Accounting Review Vol: 64, Iss: 3, s. 539 - 558, 1989.
• 35. Morek, R., A. Shleifer ve W. R. Vishny, “Alternative Mechanisms for Corporate Control”, American Economic Review, Vol: 79, s. 842 - 852, 1989.
• 36. Moses, O., “Income Smoothing and Incentives: An Empirical tests Using Accounting Changes”, Accounting Review, Vol: 62, Iss:3, s. 358 - 377, 1987.
• 37. Murphy, K. J., ““Performance Standards” in Incentive Cont-racts”, Journal of Accounting and Economics, Vol: 30, s. 245 - 278, 2001.
• 38. Murphy, K., ve J. Zimmerman, “Financial Performance Surrounding CEO Turnover”, Journal of Accounting and Economics 16, s. 273 - 316, 1993.
• 39. Özer, G., Muhasebe Kârları ile Hisse Senedi Verimleri Arasındaki İlişkiler: İMKB’de Deneysel Bir Analiz, SPK Yayınları, Yayın No. 31, Ankara 1996.
• 40. Perry, S. ve T. Williams, “Earnings Management Preceding Management Buyout Offers”, Journal of Accounting and Economics, Vol: 12, s. 157 - 179, 1994.
• 41. Pourciau, S., “Earnings Management and No routine Executive Changes”, Journal of Accounting ad Economics, Vol: 16, s. 317 - 336, 1993.
• 42. Schipper, K., “Commentary on Earnings Management”, Accounting Horizons, Vol:3, Iss:4, s. 91 - 102, 1989.
• 43. Schroeder, R. G. ve M. Clark, Accounting Theory Text And Readings 5th Edition, John Wiley & Sans Inc, Canada 1995.
• 44. Sibson&Co., Trends and Issues in Rewarding Executive Performance, Sibson & Co. Inc. Princeton, NJ, 1991.
• 45. Strong, J. ve J. Meyer, “Asset Write downs: Managerial Incentives and Security Returns”, Journal of Finance, Vol: 42, Iss:3, s. 643 - 663, 1987.
• 46. Sweeney, A. P., “Debt-Covenant Violations and Managers’ Accounting Responses”, Journal of Accounting and Economics, Vol:17, s. 281 - 308, 1994.
• 47. Teoh, S. H., I. Welch ve T. J. Wong, “Earnings Management and The Long–Run Market Performance of Initial Public Offerings”, Journal of Financial Economics, Vol:53, Iss:6, s. 1935 - 1375, March 1998b.
• 48. Teoh, T. J., I. Welch ve G. Rao, “Are Accruals During Initial Public Offerings Opportunistic”, Review Accounting Studies, 3, s. 175 - 208, 1998.
• 49. Teoh, T. J., I. Welch ve T. J. Wong, “Earnings Management and The Post-Issue Performance of Seasoned Equity Offerings”, Journal of Financial Economics, Vol: 50 Iss:1, s. 63–99, January 1998a.
• 50. Trueman, B. ve S. Titman, “The Pricing of Discretionary Accruals”, Journal of Accounting Research, Vol: 26, s. 127 -139, 1988.
• 51. Vancil, R. F., Passing The Baton: Managing The Process of CEO Succession, Harvard Business Scholl Press, Boston, MA, 1987.
• 52. Warner, J., R. Watts ve K. Wruck, “Stock Prices and Top Ma-nagement Changes”, Journal of Financial Economics, Vol: 20, s. 461 - 492, 1988.
• 53. Watts, R. L., “Positive Research in Accounting”, Working Paper, University of Rochester, 1994.
• 54. Weisbach, M., “Outside Directors and CEO Turnover”, Journal of Financial Economics, s. 431 - 460, January 1988.
• 55. Yandle, B., “Antitrust Actions and The Budgeting Process”, Public Choice, Vol: 59 No:3, s. 263 - 275, 1988.