Income Smoothing: Evidence From Turkey

Öz

Kârını istikrarlı hale getiren işletmelerin değerli ve düşük riskli oldukları paydaşları tarafından değerlendirilmektedir. Bu çalışmanın amacı, geniş bir veri seti (İstanbul Menkul Kıymetler Borsası’nda işlem gören işletmelerin %82’sini oluşturan 277 işletme) ve güncel bir dönemi (2006 ile 2010 yılları) temel alarak, işletmelerin kâr yönetimi davranışları hakkında bilgiler sağlamaktır. Elde edilen sonuçlara göre, kârını istikrarlı hale getiren işletmelerin oranları üretim sektörü için %30, hizmet sektörü için %21 ve finansal sektör için %36 olarak saptanmıştır. Küçük işletmelerin büyük işletmelere göre kârlarını istikrarlı hale getirme tutumlarının daha olası olduğu, ve finansal sektördeki işletmelerin hizmet sektöründeki işletmelere göre kârlarını istikrarlı hale getirme tutumlarının daha olası olduğu istatistiksel olarak bulgulanmıştır

Anahtar Kelimeler

• Kârın istikrarlı hale getirilmesi, Eckel Modeli, Sektör, İşletme büyüklüğü, İMKB

Kaynakça

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