GERÇEĞE UYGUN DEĞER İLE KAZANÇ YÖNETİMİ ARASINDAKİ İLİŞKİNİN LİTERATÜR ANALİZİ İLE İNCELENMESİ

Yıl 2021, , 174 - 183, 31.12.2021

Deniz Ozbay

https://doi.org/10.17261/Pressacademia.2021.1472

Öz

Amaç- Finansal tabloların temel amacı, finansal tablo kullanıcılarına karar sürecinde kullanacakları zamanında, gerçek ve güvenilir bilgilerin
sunulmasıdır. Finansal varlık ve yükümlülüklerin değerleme metodu finansal tabloların sonuçlarında önemli değişikliklere neden olmaktadır.
Gerçeğe uyun değer en çok tercih edilen değerleme metodu olmasına ragmen, literatürde gerçeğe uygun değer yaklaşımının kazanç yönetimi
aracı olarak kullanıldığı yönünde bazı eleştiriler bulunmaktadır. Bu çalışmanın amacı, gerçeğe uygun değer ölçümü ve kazanç yönetimi
arasındaki ilişkiyi ampirik olarak inceleyen geçmiş çalışmaların bulgularını analiz etmek ve gerçeğe uygun değerin yararlılığını araştıran
literatüre katkı sağlamaktır.
Yöntem- Çalışmada, son on yıllık dönemde (2012-2021) gerçeğe uygun değer ölçümü ve kazanç yönetimi arasındaki ilişkiyi ampirik olarak
inceleyen ve Web of Science veri tabanında endekslenen 25 ampirik çalışmanın bulguları örneklem, kullanılan değişkenler ve ilişkinin yönü
gibi farklı sınıflandırmalar altında incelenmiş ve yorumlanmıştır.
Bulgular- İncelenen çalışmaların sonuçlarına göre, gerçeğe uygun değer ölçümüne geçiş ile birlikte kazanç yönetimi uygulamalarının ağırlıklı
olarak azaldığıdı görülmektedir. Öte yandan, gerçeğe uygun değer ölçümünde seviye 3 girdilerinin kullanımı kazanç yönetimini arttırmaktadır.
Sonuç- Varlık ve yükümlülüklerin değerlemesinde gerçeğe uygun değer kullanımı, muhasebe standartlarında yapılan değişikliklerin etkisi ile
giderek artmaktadır. Seviye 3 girdileri, gözlemlenemeyen girdiler oldukları için yoğun olarak yönetimin takdirine, yanlılığına ve fırsatçılığına
açıktır. Çalışma sonuçları, gerçeğe uygun değer hesaplamasında seviye 3 kullanımının mümkün olan en az düzeyde olması gerekliliğini bir kez
daha ortaya koymaktadır.

Anahtar Kelimeler

Gerçeğe uygun değer, kazanç yönetimi, TFRS 13, gerçeğe uygun değer hiyerarşisi, literatür analizi

A LITERATURE ANALYSIS OF THE RELATIONSHIP BETWEEN FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

Öz

Purpose- The main purpose of the financial statements is to provide timely, accurate and reliable information to the users of the financial
statements during their decision process. The valuation method of financial assets and liabilities causes significant changes in the results of
the financial statements. Although fair value is the most desired valuation method there are some criticisms in the literature that the fair
value approach may use as an earning management tool. The purpose of this study is to analyze the findings of previous studies which
empirically analyze the relationship between fair value measurement and earnings management and to make contribution to the literature
which investigates the utility of the fair value accounting.
Methodology- In the study, the findings of 25 empirical studies which examined the relationship between fair value measurement and
earnings management that indexed in the Web of Science database in the last ten years (2012-2021) were analyzed and interpreted under
different classifications such as sample, variables used and the direction of the relationship.
Findings- According to the results of the studies under review, with the transition to fair value measurement, earnings management practices
have decreased predominantly. On the other hand, using level 3 inputs for fair value measurement has increased earnings management.
Conclusion- With the effect of changes in accounting standards, the use of fair value in the valuation of assets and liabilities is increasing.
However, level 3 inputs are unobservable and largely available to management discretion, bias, and opportunism. The results of the study
reveal once again that the importance of maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.

Anahtar Kelimeler

Fair value, earnings management, IFRS 13, fair value hierarchy, literature analysis

Kaynakça

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