BORÇ, İŞLETME BÜYÜKLÜĞÜ VE MUHASEBE KALİTESİ: TÜRKİYE’DE AMPİRİK BİR ÇALIŞMA

Öz

Bu çalışma Türkiye’de Borsa İstanbul’da (BIST) işlem gören finansal olmayan firmalarda borç ve muhasebe kalitesi arasındaki ilişkide işletme büyüklüğünün rolünü tespit etmeyi amaçlamaktadır. 2010-2018 yıllarını kapsayan finansal veriler Orbis’ten indirilmiştir. Analiz için OLS regresyon modeli kullanılmıştır. Bu çalışma kaldıracın muhasebe kalitesine etkisinin işletme büyüklüğüne bağlı olarak değişip değişmediğini araştırması yönüyle literatüre katkı sağlamaktadır. Çalışmanın bulguları kaldıracın muhasebe kalitesi üzerindeki etkisinin işletme büyüklüğüne bağlı olarak değiştiğini göstermektedir. Bu bağlamda işletme küçüldükçe kaldıracın muhasebe kalitesi üzerine etkisinin de arttığı sonucuna ulaşmıştır.

Anahtar Kelimeler

• Muhasebe Kalitesi
• Borç
• İşletme Büyüklüğü
• Etkileşim Etkisi
• Kaldıraç
• Düzenleyicilik Etkisi.

DEBT, FIRM SIZE, AND ACCOUNTING QUALITY: EMPIRICAL EVIDENCE FROM TURKEY

Öz

This study aims to investigate how firm size moderates the relationship between debt and accounting quality of the non-financial firms listed on Borsa Istanbul (BIST) in Turkey. The financial data are downloaded from Orbis including the years from 2010 to 2018. Ordinary least squares regression has been applied. This study contributes to the literature by investigating how firm size shapes the impact of leverage on accounting quality. The results of this study show that the effect of leverage on accounting quality is changing depending on the firm size. Accordingly, this study concludes that the magnitude and the direction of the effect of leverage on accounting quality become stronger when the firm size gets smaller.

Anahtar Kelimeler

• Accounting Quality
• Debt
• Firm Size
• Interaction Effect
• Leverage
• Moderation Effect

Kaynakça

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