TY  - JOUR
TT  - MUHASEBE MESLEK MENSUPLARININ TÜRKIYE’DEKİ KAZANÇ YÖNETİM UYGULAMALARINA YÖNELİK ETİK DEĞERLENDİRMELERİ
AU  - Solak, Bilal
AU  - Erdoğan, Sedat
AU  - Gönen, Seçkin
PY  - 2016
DA  - September
JF  - Ege Academic Review
JO  - eab
PB  - Ege Üniversitesi
WT  - DergiPark
SN  - 1303-099X
SP  - 687
EP  - 707
VL  - 16
IS  - 4
KW  - Earnings Management
KW  - Ethics
KW  - Operational Manipulations
KW  - Accounting
Manipulations
N2  - Bu çalışmanın amacı, Türkiye’de muhasebe mesleğini bağımsız bir şekilde yürüten meslek mensuplarının kazanç yönetim uygulamalarına ilişkin etik değerlendirmelerini incelemektedir. Bu bağlamda, Aydın, İzmir ve Malatya illerinde anket çalışması yapılmıştır. Çalışmanın temel bulguları değerlendirildiğinde üç temel sonuç göze çarpmaktadır. Bunlardan birincisi, meslek mensuplarının kazanç yönetim uygulamalarını etik bulmadığı yönündedir. İkinci olarak, uygulamacılar muhasebe manipülasyonlarını faaliyet manipülasyonlarına göre etik olarak daha az kabul edilebilir görmektedir. Üçüncü olarak, karları artırıcı kazanç yönetim uygulamalarına kıyasla karları azaltıcı kazanç yönetim uygulamalarının etik olarak daha az kabul edilebilir görüldüğü anlaşılmaktadır. Ayrıca, deneyimli uygulamacıların kazanç yönetim uygulamalarını etik olarak daha az kabul edilebilir gördüğü ortaya çıkmış ve uygulamacıların etik değerlendirmeleri üzerinde eğitim düzeylerinin ciddi bir etkisi tespit edilememiştir
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UR  - https://dergipark.org.tr/tr/pub/eab/issue//474849
L1  - https://dergipark.org.tr/tr/download/article-file/561165
ER  -