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Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi

Yıl 2017, Cilt: 46 Sayı: 1, 98 - 116, 01.05.2017

Öz

Kâr yönetimi uygulamalarını kısıtlamada kurumsal yönetişim bileşenleri anahtar rol üstlenmiştir. Bu çalışmada, kurumsal yönetişim bir takım niteliksel özelliklerle ölçümlenmiş ve tahakkuk esaslı kâr yönetimi üzerindeki kısıtlayıcı etkisi panel veri analizi ile araştırılmıştır. Kurumsal yönetişimin tahakkuk esaslı kâr yönetimi üzerindeki etkisini tespit etmek amacı ile 2008-2013 yılları arasında Borsa İstanbul Ulusal Tüm Endeksinde 922 işletme*yıl (ikinci model 904 işletme*yıl) gözlem kullanılmıştır. Yönetim kurulu ve denetim komitesinde yer alan bağımsız üyelerin ve yönetim kurulunda yer alan kadın üyelerin oranı ile tahakkuk esaslı kâr yönetiminin göstergesi olan ihtiyari tahakkuklar arasında negatif ve anlamlı ilişki olduğu tespit edilmiştir. Ayrıca kadın üyelerin ve bağımsız üyelerin mevcudiyeti ile ihtiyari tahakkuklar arasında da negatif ve anlamlı ilişki olduğu tespit edilmiştir.

Kaynakça

  • AFEP-MEDEF (2010). Association Francaise des enterprises privees& mouvement des enterprises de France. Corporate Governance Code of Listed Corporations, 2010 (Çevrimiçi)http://www.ecgi.org/codes/documents/afep_medef_cgcode_listed_corporations_20apr2010_en.pdf, Erişim Tarihi: 06.10.2011. Aktan, C. C. (2016), Kurumsal şirket yönetimi, (Çevrimiçi)http://www.canaktan.org/yonetim/kurumsal-yonetim/aktan-kurumsal.pdf,Erişim Tarihi:09.01.2016. Alpar, R. (2003). Uygulamalı çok değişkenli istatistiksel yöntemlere giriş, Nobel Yayınevi. Baber, W. R., Fairfield, P. M., Haggard, J. A. (1991). The effect of concern about reported income on discretionary spending decisions: the case of research and development. The Accounting Review, 66(4), 818-829. Bainbridge, S. (2008). The new corporate governance in theory and practise. Oxfrod University Press. Baker, T., Collins, D., Reitenga, A. (2003). Stock option compensation and earnings management incentives. Journal of Accounting, Auditing&Finance. 18(4), 557-582. Bartov, E. (1993). The timing of asset sales and earnings management. The Accounting Review, 88(4), 840-855. Bathula, H. (2008). Board characteristics and firm performance: evidence from New Zealand. Auckland University of Technology, Unpublished Ph.D Thesis. Baxter, P., Cotter, J. (2009). Audit committees and earnings quality. Accounting and Finance, 49, 267-290. Bedard, J., Marrakchi, S., Courteau, L. (2004). The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practise and Theory, 23(2), 13-35. Bitner, L. N., Dolan, R. C. (1996). Assessing the relationship between income smoothing and the value of the firm. Quarterly Journal of Business and Economics, 35(1), 16-35. Brown, L. D., Caylor, M. L. (2005). A temporal analysis of quarterly earnings threshold: propensities and valuation consequences. The Accounting Review, 80(2), 423-440. Burgstahler, D. C.; Dichev, I. (1997). Earnings management to avoid losses and earnings decreases. Journal of Accounting and Economics, 24, 99-126. Bushee, B.J. (1998). The influence of institutional investors on myopic R&D investment behavior. The Accounting Review, 73(3), 305-333. Bushman, R.M., Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. FRBNY Economic Policy Review, 9(1), 64-87. Carcello, J. V., Nagy, A. L.(2004). Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practise & Theory, 23(2), 55-69. Chen, X., Cheng, Q. Wang, X. (2010). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Journal of Accounting and Economics, 20(2), 899-933. Cheng, Q., Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476. Chung, K. H., Zhang, H. (2011). Corporate governance and institutional ownership. Journal of Finance and Quantitative Analysis, 46(1), 247-273. Cohen, J., Krishnamoorthy, G., Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23, 87-152. Cohen, D., Mashruwala, R., Zach, T.(2008). The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, New York University Working Paper, No:245/27558. Davis, L. R., So, B.; Trompeter, G. (2000). Auditor tenure, auditor independence and earnings management. Boston College Working Paper, (Çevrimiçi)https://aaahq.org/audit/midyear/01midyear/papers/soo.pdf, Erişim Tarihi: 30.01.2012. Deangelo, L. E. (1986). Accounting numbers as market valuation substitutes: a study of management buyouts of public shareholders. The Accounting Review, LX1(3), 400-420. Dechow, P. M., Sloan, R. G. (1991). Executive incentives and the horizon problem: an empirical investigation. Journal of Accounting and Economics,14(1), 51-89. Dechow, P. M., Sloan, R. G., Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225. Erickson, M., Wang, S. (1999). Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics, 27(2), 149-176. Eroğlu, C. A. (2003). Kurumsal yönetim ilkeleri çerçevesinde kamunun aydınlatılması. Sermaye Piyasası Kurulu Yeterlik Etüdü. Francis, J. R., Maydew, E. L., Sparks, H. C. (1999). The role big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practise and Theory, 18(2), 17-34. Fields, T. D., Lys, T. Z., Vincent, L.(2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3), 255-307. Gaver, J. J., Gaver, K. M., Austin, J. R. (1995). Additional evidence on bonus plans and income management. Journal of Accounting and Economics, 19(1), 3-28. Gao, P., Shrieves, R. E. (2002). Earnings management and executive compensation: a case of overdose of option and overdose of salary. EFA 2002 Berlin Meetings Presented Paper, (Çevrimiçi) http://ssrn.com/abstract=302843, Erişim Tarihi: 02.06.2011. Gillan, S. L., Starks, L. T. (1998). A survey of shareholder activism: motivation and empirical evidence. Contemporary Finance Digest, 2(3). Green, S.(2005). Sarbanes-Oxley and the board of directors, techniques and the best practise for corporate governance, John Wiley&Sons. Gul, F. A., Srinidhi, B., Tsui, J. (2007). Do female directors enhance corporate board monitoring? some evidence from earnings quality. The Hong Kong Polytechnic University Paper. Guenther, D. A. (1994). Earnings Management in response to corporate tax rate changes: evidence from the 1986 tax reform act. The Accounting Review, 69(1), 230-243. Gulzar, M. A. Wang, Z. (2011). Corporate governance characteristics and earnings management: empirical evidence from Chinese listed firms. International Journal of Accounting and Financial Reporting, 1(1), 133-151. Gunny, K. (2005). What are the consequences of real earnings management?. (Çevrimiçi) http://w4.stern.nyu.edu/accounting/docs/speaker_papers/spring2005/Gunny_paper.pdf, Erişim Tarihi: 18.09.2012. Habbash, M. (2010). The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK, Durham University, Unpublished Ph.d Thesis. Hanoku B.(2008). Board characteristics and firm performance: evidence from New Zealand. Auckland University of Technology, Unpublished Ph.D Thesis. Haw, I.M., QI, D., Wu, D., Wo, W. (2005). Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research, 22(1), 95-140. Healy, P. N. (1985). The impact of bonus schemes on accounting choices. Journal of Accounting and Economics,7, 85-107. Healy, P. N., Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standards settings. Accounting Horizons, 13(4), 365-383. Herrmann, D.; Inoue, T.; Thomas, W. B. (2003). The sales of assets to manage earnings in Japan. Journal of Accounting Research, 41(1), 89-108. Holthausen, R. W., Larcker, D. F., Sloan, R. G. (1995). Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19, 29-74. Jackson, S. B., Wilcox, W. E. (2000). Do managers grant sales price reductions to avoid loses and declines in earnings and sales? QJBI, 39(4), 3-20. Jaggi, B. Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295-324. Jiambalvo, J., Rajgopal, S., Venkatachalam, M. (2002). Institutional ownership and the extent to which stock price reflect future earnings? Contemporary Accounting Research, 19(1), 117-145. Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. Karacaer, S., Özek, P. (2010). Denetim firmasının büyüklüğü ve kar yönetimi ilişkisi İMKB şirketleri üzerinde ampirik bir araştırma. Muhasebe ve Finansman Dergisi, 48, 60-74. Karaibrahimoğlu, Y. Z.; Özkan, S. (2011). Audit quality and earnings management in interim financial reports. 34th Annual Congress of European Accounting Association in Italy. Koh, P. (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. The British Accounting Review, 35, 105-128. Kothari, S.P., Leone, A. J., Wasley, C. E. (2005). Performance-matched discretionary accruals. Journal of Accounting and Economics, 39, 163-197. Krishnan, G. V. (2003). Does big 6 auditor industry expertise constrain earnings management?. Accounting Horizons, 17, 1-16. Krishnan, G. V., Parsons, L. M. (2008). Getting to bottom line: an exploration of gender and earnings quality. Journal of Business Ethics, 78(1/2), 65-76. Levitt, A., The numbers game. (Çevrimiçi) http://www.utdallas.edu/~andersmc/6344/Day%202%20-%20Numbers%20game.pdf, Erişim Tarihi: 12 Ocak 2011. Lipman, F. D., Lipman, L. K. (2006). Corporate governance best practices strategies for public, private, not for profit organizations, John Wiley&Sons Inc. Louis, H. (2004). Earnings management and the market performance of acquiring firms. Journal of Financial Economics, 74(1), 121-148. Matsumoto, D.A. (2002). Management’s incentives to avoid negative earnings surprises. The Accounting Review, 77(3), 483-514. McNichols, M., Wilson, G. P. (1988). Evidence of earnings management from the provision for bad debts. Journal of Accounting Research, 26, 1-31. Moore, M. R. (1973). Management changes and discretionary accounting decisions. Journal of Accounting Research. 11(1), 100-107. Nelson, M.V., Elliott, J.A., Tarpley, R.L. (2003). How are earnings managed? examples from auditors. Accounting Horizons. 17-35. Nish, I., Redding, G., Ng-Sek-hong (1996). Work and society: labour and human resource in East Asia, Hong Kong University Press. Ocak, M. (2013). Kurumsal yönetişim bileşenlerinin tahakkuk ve işlem esaslı kar yönetimi üzerine etkileri: bir uygulama, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Doktora Tezi. Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, Vol:LXIII, 1, 55-73. Peasnell, K. Pope, P., Young, S. (2005). Board monitoring & earnings management: do outside director influence abnormal accruals. Journal of Business Finance and Accounting, 32(7-8), 1311-1346. Persons, O.S. (2006). Corporate governance and non-financial reporting fraud. Journal of Business and Economic Studies, 12(1), 27-39. Pourciau, S. (1993). Earnings management and nonroutine executive exchange. Journal of Accounting and Economics, 16(1-3), 317-336. Reitenga, A. R., Tearney, M. G. (2003). Mandatory CEO retirements, discretionary accruals, and the corporate governance mechanisms. Journal Accounting, Auditing and Finance, 18(2). 255-280. Rezaee,Z. Riley, R. (2010). Financial statement fraud: prevention and detection. John Wiley&Sons, Second Edition. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335-370. Ruppel, W.(2006). Not for profit audit committee best practise. John Wiley&Sons. Saleh, N. M., Iskandar, T. M., Rahmad, M. M. (2005). Earnings management and board characteristics: evidence from Malaysia. Journal Pengurusan, 24, 77-103. Scheifer, A., Vishny, R. M.(1997). A survey of corporate governance. The Journal of Finance, LII(2), 737-783. Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4-5), 91-102. Shah, S. Z. A., Butt, S. A. (2009). Corporate governance and earnings management an empirical evidence form Pakistani listed companies. European Journal of Scientific Research, 26(4), 624-638. Stanley, B. W., Sharma, V. I. (2011). To cheat or not to cheat: how bank debt influences the decision to misreport. Journal of Accounting, Auditing&Finance, 26(2), 383-414. Strong, J. S., Meyer, J. R. (1987). Asset writedowns: managerial incentives and security returns. The Journal of Finance, XLII(3), 643-661. Teoh, S. H., Wong, T.J., Rao, G. R. (1998). Earnings management and the underperformance of seasoned public offering. Journal of Financial Economics, 50, 63-99. Wu, Y.W. (1997). Management buyouts and earnings management. Journal of Accounting, Auditing&Finance, 12(2), 373-389. Xie,B., Davidson III,W. N., Dadalt, P. J. (2003). Earnings management and corporate governance: the roles of board and audit committee. Journal of Corporate Finance, 9(3), 295-316. Yanqiong, M.(2010). Earnings management incentives and techniques in China's listed companies: a case study. Proceedings of /th International Conference on Innovation and Management, (Çevrimiçi)http://www.pucsp.br/icim/ingles/downloads/papers_2010/part_5/96_Earnings%20Management%20Incentives%20and%20Techniques.pdf. Yükseltürk, O. (2006). Türkiye'de hisse senetlerinin halka arzı öncesi karı yüksek gösterme eğilimleri. Muhasebe ve Denetime Bakış Dergisi, 19.

The Effects of Corporate Governance Components on Accruals Based Earnings Management: The Importance of Independent and Female Members

Yıl 2017, Cilt: 46 Sayı: 1, 98 - 116, 01.05.2017

Öz

Corporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associated with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels.

Kaynakça

  • AFEP-MEDEF (2010). Association Francaise des enterprises privees& mouvement des enterprises de France. Corporate Governance Code of Listed Corporations, 2010 (Çevrimiçi)http://www.ecgi.org/codes/documents/afep_medef_cgcode_listed_corporations_20apr2010_en.pdf, Erişim Tarihi: 06.10.2011. Aktan, C. C. (2016), Kurumsal şirket yönetimi, (Çevrimiçi)http://www.canaktan.org/yonetim/kurumsal-yonetim/aktan-kurumsal.pdf,Erişim Tarihi:09.01.2016. Alpar, R. (2003). Uygulamalı çok değişkenli istatistiksel yöntemlere giriş, Nobel Yayınevi. Baber, W. R., Fairfield, P. M., Haggard, J. A. (1991). The effect of concern about reported income on discretionary spending decisions: the case of research and development. The Accounting Review, 66(4), 818-829. Bainbridge, S. (2008). The new corporate governance in theory and practise. Oxfrod University Press. Baker, T., Collins, D., Reitenga, A. (2003). Stock option compensation and earnings management incentives. Journal of Accounting, Auditing&Finance. 18(4), 557-582. Bartov, E. (1993). The timing of asset sales and earnings management. The Accounting Review, 88(4), 840-855. Bathula, H. (2008). Board characteristics and firm performance: evidence from New Zealand. Auckland University of Technology, Unpublished Ph.D Thesis. Baxter, P., Cotter, J. (2009). Audit committees and earnings quality. Accounting and Finance, 49, 267-290. Bedard, J., Marrakchi, S., Courteau, L. (2004). The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practise and Theory, 23(2), 13-35. Bitner, L. N., Dolan, R. C. (1996). Assessing the relationship between income smoothing and the value of the firm. Quarterly Journal of Business and Economics, 35(1), 16-35. Brown, L. D., Caylor, M. L. (2005). A temporal analysis of quarterly earnings threshold: propensities and valuation consequences. The Accounting Review, 80(2), 423-440. Burgstahler, D. C.; Dichev, I. (1997). Earnings management to avoid losses and earnings decreases. Journal of Accounting and Economics, 24, 99-126. Bushee, B.J. (1998). The influence of institutional investors on myopic R&D investment behavior. The Accounting Review, 73(3), 305-333. Bushman, R.M., Smith, A. J. (2003). Transparency, financial accounting information, and corporate governance. FRBNY Economic Policy Review, 9(1), 64-87. Carcello, J. V., Nagy, A. L.(2004). Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practise & Theory, 23(2), 55-69. Chen, X., Cheng, Q. Wang, X. (2010). Does increased board independence reduce earnings management? Evidence from recent regulatory reforms. Journal of Accounting and Economics, 20(2), 899-933. Cheng, Q., Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476. Chung, K. H., Zhang, H. (2011). Corporate governance and institutional ownership. Journal of Finance and Quantitative Analysis, 46(1), 247-273. Cohen, J., Krishnamoorthy, G., Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23, 87-152. Cohen, D., Mashruwala, R., Zach, T.(2008). The use of advertising activities to meet earnings benchmarks: Evidence from monthly data. AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, New York University Working Paper, No:245/27558. Davis, L. R., So, B.; Trompeter, G. (2000). Auditor tenure, auditor independence and earnings management. Boston College Working Paper, (Çevrimiçi)https://aaahq.org/audit/midyear/01midyear/papers/soo.pdf, Erişim Tarihi: 30.01.2012. Deangelo, L. E. (1986). Accounting numbers as market valuation substitutes: a study of management buyouts of public shareholders. The Accounting Review, LX1(3), 400-420. Dechow, P. M., Sloan, R. G. (1991). Executive incentives and the horizon problem: an empirical investigation. Journal of Accounting and Economics,14(1), 51-89. Dechow, P. M., Sloan, R. G., Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193-225. Erickson, M., Wang, S. (1999). Earnings management by acquiring firms in stock for stock mergers. Journal of Accounting and Economics, 27(2), 149-176. Eroğlu, C. A. (2003). Kurumsal yönetim ilkeleri çerçevesinde kamunun aydınlatılması. Sermaye Piyasası Kurulu Yeterlik Etüdü. Francis, J. R., Maydew, E. L., Sparks, H. C. (1999). The role big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practise and Theory, 18(2), 17-34. Fields, T. D., Lys, T. Z., Vincent, L.(2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1-3), 255-307. Gaver, J. J., Gaver, K. M., Austin, J. R. (1995). Additional evidence on bonus plans and income management. Journal of Accounting and Economics, 19(1), 3-28. Gao, P., Shrieves, R. E. (2002). Earnings management and executive compensation: a case of overdose of option and overdose of salary. EFA 2002 Berlin Meetings Presented Paper, (Çevrimiçi) http://ssrn.com/abstract=302843, Erişim Tarihi: 02.06.2011. Gillan, S. L., Starks, L. T. (1998). A survey of shareholder activism: motivation and empirical evidence. Contemporary Finance Digest, 2(3). Green, S.(2005). Sarbanes-Oxley and the board of directors, techniques and the best practise for corporate governance, John Wiley&Sons. Gul, F. A., Srinidhi, B., Tsui, J. (2007). Do female directors enhance corporate board monitoring? some evidence from earnings quality. The Hong Kong Polytechnic University Paper. Guenther, D. A. (1994). Earnings Management in response to corporate tax rate changes: evidence from the 1986 tax reform act. The Accounting Review, 69(1), 230-243. Gulzar, M. A. Wang, Z. (2011). Corporate governance characteristics and earnings management: empirical evidence from Chinese listed firms. International Journal of Accounting and Financial Reporting, 1(1), 133-151. Gunny, K. (2005). What are the consequences of real earnings management?. (Çevrimiçi) http://w4.stern.nyu.edu/accounting/docs/speaker_papers/spring2005/Gunny_paper.pdf, Erişim Tarihi: 18.09.2012. Habbash, M. (2010). The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK, Durham University, Unpublished Ph.d Thesis. Hanoku B.(2008). Board characteristics and firm performance: evidence from New Zealand. Auckland University of Technology, Unpublished Ph.D Thesis. Haw, I.M., QI, D., Wu, D., Wo, W. (2005). Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research, 22(1), 95-140. Healy, P. N. (1985). The impact of bonus schemes on accounting choices. Journal of Accounting and Economics,7, 85-107. Healy, P. N., Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standards settings. Accounting Horizons, 13(4), 365-383. Herrmann, D.; Inoue, T.; Thomas, W. B. (2003). The sales of assets to manage earnings in Japan. Journal of Accounting Research, 41(1), 89-108. Holthausen, R. W., Larcker, D. F., Sloan, R. G. (1995). Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19, 29-74. Jackson, S. B., Wilcox, W. E. (2000). Do managers grant sales price reductions to avoid loses and declines in earnings and sales? QJBI, 39(4), 3-20. Jaggi, B. Lee, P. (2002). Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing & Finance, 17(4), 295-324. Jiambalvo, J., Rajgopal, S., Venkatachalam, M. (2002). Institutional ownership and the extent to which stock price reflect future earnings? Contemporary Accounting Research, 19(1), 117-145. Jones, J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228. Karacaer, S., Özek, P. (2010). Denetim firmasının büyüklüğü ve kar yönetimi ilişkisi İMKB şirketleri üzerinde ampirik bir araştırma. Muhasebe ve Finansman Dergisi, 48, 60-74. Karaibrahimoğlu, Y. Z.; Özkan, S. (2011). Audit quality and earnings management in interim financial reports. 34th Annual Congress of European Accounting Association in Italy. Koh, P. (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. The British Accounting Review, 35, 105-128. Kothari, S.P., Leone, A. J., Wasley, C. E. (2005). Performance-matched discretionary accruals. Journal of Accounting and Economics, 39, 163-197. Krishnan, G. V. (2003). Does big 6 auditor industry expertise constrain earnings management?. Accounting Horizons, 17, 1-16. Krishnan, G. V., Parsons, L. M. (2008). Getting to bottom line: an exploration of gender and earnings quality. Journal of Business Ethics, 78(1/2), 65-76. Levitt, A., The numbers game. (Çevrimiçi) http://www.utdallas.edu/~andersmc/6344/Day%202%20-%20Numbers%20game.pdf, Erişim Tarihi: 12 Ocak 2011. Lipman, F. D., Lipman, L. K. (2006). Corporate governance best practices strategies for public, private, not for profit organizations, John Wiley&Sons Inc. Louis, H. (2004). Earnings management and the market performance of acquiring firms. Journal of Financial Economics, 74(1), 121-148. Matsumoto, D.A. (2002). Management’s incentives to avoid negative earnings surprises. The Accounting Review, 77(3), 483-514. McNichols, M., Wilson, G. P. (1988). Evidence of earnings management from the provision for bad debts. Journal of Accounting Research, 26, 1-31. Moore, M. R. (1973). Management changes and discretionary accounting decisions. Journal of Accounting Research. 11(1), 100-107. Nelson, M.V., Elliott, J.A., Tarpley, R.L. (2003). How are earnings managed? examples from auditors. Accounting Horizons. 17-35. Nish, I., Redding, G., Ng-Sek-hong (1996). Work and society: labour and human resource in East Asia, Hong Kong University Press. Ocak, M. (2013). Kurumsal yönetişim bileşenlerinin tahakkuk ve işlem esaslı kar yönetimi üzerine etkileri: bir uygulama, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Yayınlanmamış Doktora Tezi. Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, Vol:LXIII, 1, 55-73. Peasnell, K. Pope, P., Young, S. (2005). Board monitoring & earnings management: do outside director influence abnormal accruals. Journal of Business Finance and Accounting, 32(7-8), 1311-1346. Persons, O.S. (2006). Corporate governance and non-financial reporting fraud. Journal of Business and Economic Studies, 12(1), 27-39. Pourciau, S. (1993). Earnings management and nonroutine executive exchange. Journal of Accounting and Economics, 16(1-3), 317-336. Reitenga, A. R., Tearney, M. G. (2003). Mandatory CEO retirements, discretionary accruals, and the corporate governance mechanisms. Journal Accounting, Auditing and Finance, 18(2). 255-280. Rezaee,Z. Riley, R. (2010). Financial statement fraud: prevention and detection. John Wiley&Sons, Second Edition. Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42, 335-370. Ruppel, W.(2006). Not for profit audit committee best practise. John Wiley&Sons. Saleh, N. M., Iskandar, T. M., Rahmad, M. M. (2005). Earnings management and board characteristics: evidence from Malaysia. Journal Pengurusan, 24, 77-103. Scheifer, A., Vishny, R. M.(1997). A survey of corporate governance. The Journal of Finance, LII(2), 737-783. Schipper, K. (1989). Commentary on earnings management. Accounting Horizons, 3(4-5), 91-102. Shah, S. Z. A., Butt, S. A. (2009). Corporate governance and earnings management an empirical evidence form Pakistani listed companies. European Journal of Scientific Research, 26(4), 624-638. Stanley, B. W., Sharma, V. I. (2011). To cheat or not to cheat: how bank debt influences the decision to misreport. Journal of Accounting, Auditing&Finance, 26(2), 383-414. Strong, J. S., Meyer, J. R. (1987). Asset writedowns: managerial incentives and security returns. The Journal of Finance, XLII(3), 643-661. Teoh, S. H., Wong, T.J., Rao, G. R. (1998). Earnings management and the underperformance of seasoned public offering. Journal of Financial Economics, 50, 63-99. Wu, Y.W. (1997). Management buyouts and earnings management. Journal of Accounting, Auditing&Finance, 12(2), 373-389. Xie,B., Davidson III,W. N., Dadalt, P. J. (2003). Earnings management and corporate governance: the roles of board and audit committee. Journal of Corporate Finance, 9(3), 295-316. Yanqiong, M.(2010). Earnings management incentives and techniques in China's listed companies: a case study. Proceedings of /th International Conference on Innovation and Management, (Çevrimiçi)http://www.pucsp.br/icim/ingles/downloads/papers_2010/part_5/96_Earnings%20Management%20Incentives%20and%20Techniques.pdf. Yükseltürk, O. (2006). Türkiye'de hisse senetlerinin halka arzı öncesi karı yüksek gösterme eğilimleri. Muhasebe ve Denetime Bakış Dergisi, 19.
Toplam 1 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Murat Ocak

Dursun Arıkboğa

Yayımlanma Tarihi 1 Mayıs 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 46 Sayı: 1

Kaynak Göster

APA Ocak, M., & Arıkboğa, D. (2017). Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi. İstanbul Üniversitesi İşletme Fakültesi Dergisi, 46(1), 98-116.
AMA Ocak M, Arıkboğa D. Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi. İstanbul Üniversitesi İşletme Fakültesi Dergisi. Mayıs 2017;46(1):98-116.
Chicago Ocak, Murat, ve Dursun Arıkboğa. “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin Ve Kadın Üyelerin Önemi”. İstanbul Üniversitesi İşletme Fakültesi Dergisi 46, sy. 1 (Mayıs 2017): 98-116.
EndNote Ocak M, Arıkboğa D (01 Mayıs 2017) Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi. İstanbul Üniversitesi İşletme Fakültesi Dergisi 46 1 98–116.
IEEE M. Ocak ve D. Arıkboğa, “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi”, İstanbul Üniversitesi İşletme Fakültesi Dergisi, c. 46, sy. 1, ss. 98–116, 2017.
ISNAD Ocak, Murat - Arıkboğa, Dursun. “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin Ve Kadın Üyelerin Önemi”. İstanbul Üniversitesi İşletme Fakültesi Dergisi 46/1 (Mayıs 2017), 98-116.
JAMA Ocak M, Arıkboğa D. Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi. İstanbul Üniversitesi İşletme Fakültesi Dergisi. 2017;46:98–116.
MLA Ocak, Murat ve Dursun Arıkboğa. “Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin Ve Kadın Üyelerin Önemi”. İstanbul Üniversitesi İşletme Fakültesi Dergisi, c. 46, sy. 1, 2017, ss. 98-116.
Vancouver Ocak M, Arıkboğa D. Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi. İstanbul Üniversitesi İşletme Fakültesi Dergisi. 2017;46(1):98-116.