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EARNINGS MANAGEMENT PRACTICES IN REEL AND FINANCIAL SECTORS: LITERATURE REVIEW

Yıl 2016, Cilt: 18 Sayı: 1, 237 - 268, 31.03.2016

Hüseyin Temiz Merve Acar Mustafa Ömer İpçi

Öz

Financial reports are prepared to supply users of financial statemens with reliable, comprehensible, comparable and essential information. However, due to flexibilities given by accounting policies, managers sometimes prepare these statements by looking after some other self-interests. This situation have been examined as “earnings management” practices in the accounting literature. The
primary objective of this study is making a detailed literature review about earnings management practices by examining both reel sector and financial sector.

Anahtar Kelimeler

Earnings Management Reel Sector Financial Sector

Kaynakça

  • Acar, M. ve İpçi M.Ö. 2013. “Income-Smooting Hypothesis: Experience From Turkish Banking Sector”, Working Paper 8th Annual London Business Research Conference.
  • Agarwal, S. Chomsisengphet, S. Liu C. ve Rhee, S.G. 2007. “Earnings Management Behaviors Under Different Economic Environments: Evidence from Japanese Banks”, International Review of Economics and Finance, 16 (3).
  • Ahmed, A.S., C. Takeda ve S. Thomas. 1999. “Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects”, Journal of Accounting and Economics, 28 (1).
  • Akdoğan, N. 2010. “Kobi Finansal Raporlama Standardına Genel Bakış ve Tam Set IAS/IFRS’lerden Farklılığı”, Muhasebe ve Denetime Bakış Dergisi, (Ocak).
  • Allen, E.J., C.R. Larson, R.G. Sloan. 2013. “Accrual Reversals, Earnings and Stock Returns”, Journal of Accounting and Economics, (56).
  • Amat O., C. Gowthorpe, J. Perramon. 2007 “Manipulation of Earnings Reports in Spain-Some Evidence”, Journal of Applied Accounting Research, 8 (3).
  • Anandarajan, A., I. Hasan, A. Lozano-Vivas. 2005. “Loan Loss Provision Decisions: An Empirical Analysis of the Spanish Depository Institutions”, Journal of International Accounting, Auditing and Taxation, 14.
  • Atik, A. 2009. “Detecting Income-smoothing Behaviors of Turkish Listed Companies through Empirical Tests Using Discretionary Accounting Changes”, Critical Perspectives on Accounting, 20.
  • Ayarlıoğlu, M.A. 2007. Kâr Yönetimi Uygulamaları ve İstanbul Menkul Kıymetler Borsası’nda Test Edilmesi, Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü Doktora Tezi, Ankara.
  • Baber, W.R., S.H. Kang, Y. Li. 2011. “ Modelling Discretionary Accrual Reversals and the Balance Sheet as an Earnings Management Constraint”, Accounting Review, 86.
  • Ball, R. ve P. Brown. 1968. “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting Research, 6 (2).
  • Beidleman, C.R. 1973. “Income Smoothing: The Role of Management” The Accounting Review, 48 (4).
  • Beattie, V., S. Brown, D. Ewers, B. John, S. Manson, D. Thomas ve M. Turner. 1994. “Extraordinary Items And Income Smoothing: A Positive Accounting Approach”, Journal of Business Finance and Accounting, 21 (6).
  • Beaver, W.H. ve E. Engel. 1996.” Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Securities Prices”, Journal of Accounting and Economics, 22 (August–December).
  • Beaver, W.H. ve M.F. McNichols. 1998. “The Characteristics and Valuation of Loss Reserves of Property Causalty Insurers”, Review of Accounting Studies, 3.
  • Beaver, W.H., M.F. McNichols ve K.K. Nelson. 2000. “Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Causalty Insurance Industry”, Available at:http://ssrn.com/abstract=203408 or http://dx.doi.org/10.2139/ssrn.203408
  • Beaver, W.H., M.F. McNichols ve K.K. Nelson. 2003. “Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry”, Journal of Accounting and Economics, 35 (3).
  • Beattie, V., S. Brown, D. Ewers, B. John, S. Manson, D. Thomas ve M. Turner. 1994. “Extraordinary Items And Income Smoothing: A Positive Accounting Approach”, Journal of Business Finance&Accounting, 21(6).
  • Bhat, V. N. 1996. “Banks and Income Smoothing: An Empirical Analysis” Applied Financial Economics 6 (6).
  • Bissessur, S. W. 2008. Earnings Quality and Earnings Management: The Role of Accounting, Rozenberg Publishers.
  • Burgstahler, D. ve I. Dichev. 1997. “Earnings Management To Avoid Earnings Decreases and Losses”, Journal of Accounting and Economics, 24(1).
  • Burgstahler, D., H. Luzi ve C. Leuz. 2006. “The Importance of Reporting Incentives: Earnings Management European Private and Public Firms”, The Accounting Review, 81 (5).
  • Brealey- Meyers. 1981. Principles of Corporate Finance, McGraw-Hill.
  • Chamberlain, T. W., U.R. Butt ve S. Sarkar. 2014. “Accruals and Real Earnings Management around Debt Covenant Violations”, International Advances in Economic Research, 20 (1).
  • Collins, J., D. Shackelford ve J. Wahlen. 1995. “Bank Differences in the Coordination of Regulatory Capital, Earnings and Taxes”, Journal of Accounting Research, 33 (2).
  • Cooking the Books. Duns Busıness Month, 121(1).
  • Copeland, R.M. 1968. “Income Smoothing”, Journal of Accounting Research Supplement Volume 6 Empirical Research in Accounting: Selected Studies 6.
  • Deangelo, L.E. 1986. “Accounting Numbers as Matket Valuation Substitutes: A Study of Management Buyouts of Public Stockholders”, The Accounting Review, 61(3).
  • Dechow, P. M. ve R.G. Sloan. 1991. “Executive Incentives and The Horizon Problem: An Empirical Investigation”, Journal of Accounting and Economics, 14 (1).
  • Dechow, P.M., R.G. Sloan ve A.P. Sweeney. 1995. “Detecting Earnings Management”, Accounting Review, 70 (2).
  • Dechow, P. M., S.P. Kothari ve R.L. Watts. 1998. “The Relation Between Earnings and Cash Flows”, Journal of Accounting and Economics, 25 (2). Dechow, P.M. ve I.D. Dichev. 2002. “The Quality of Accruals and Earnings: The Role of Accounting Estimation Errors”, The Accounting Review, 77 (Supplement).
  • Dechow, P., W. Ge ve C. Schrand. 2010. “Understanding Earnings Quality: A Review Of The Proxies, Their Determinants and Their Consequences”, Journal of Accounting and Economics, 50 (2).
  • Dechow, P.M., A.P. Hutton, J.H. Kim ve R.G. Sloan. 2012. “Detecting Earnings Management: A New Approach”, Journal of Accounting Research, 50 (2).
  • Defond, M.L. ve J. Jiambalvo. 1994.” Debt Covenant Violation and the Manipulation of Accrual”, Journal of Accounting and Economics, 17 (1-2).
  • Defond, M.L. ve C.W. Park. 2001. “The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises”, Accounting Review, 76 (3).
  • Fischer, M. ve K. Rosenzweig. 1995. “Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management”, Journal of Business Ethics, 14 (6).
  • Francis, J., R. LaFond, P. Olsson ve K. Schipper. 2005. “The Market Pricing of Accruals Quality”, Journal of Accounting and Economics, 39 (2).
  • Fedenberg, D. ve J. Tirole. 1995. “A Theory of Income and Dividend Smoothing Based on Incumbency Rents”, Journal of Political Economy, 103 (1).
  • Gaver, J.J. ve J.S. Paterson, J.S. 2000. “Earnings Management Under Changing Regulatory Regimes: State Accreditation in the Insurance Industry”, Journal of Accounting and Public Policy, 19 (4-5).
  • Greenawalt, M. B. ve J.F. Sinkey, J. F. 1988. “Bank Loan-Loss Provisions and the Income-Smoothing Hypothesis: An Empirical Analysis 1976-1984”, Journal of Financial Services Research, 1.
  • Healy, P.M. 1985. “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, 7 (1-3).
  • Healy, P.M. ve J.M. Wahlen, J.M. 1999. “A Review of the Earnings Management Literature and Its Implications for Standard Setting”, Accounting Horizons, 13(4).
  • Janes, T.D. 2003. Accruals, Financial Distress, and Debt Covenants, Doctoral Dissertation, University of Michigan.
  • Hribar, P. ve D.W. Collins. 2002. “Errors In Estimating Accruals: Implications For Empirical Research”, Journal Of Accounting Research, 40 (1).
  • Jones, J.J. 1991. “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29 (2).
  • Kang, S., Sivaramakrishnan, K. 1995. Issues in Testing Earnings Management and an Instrumental Variable Approach, Journal of Accounting Research, 33 (2-Autumn).
  • Kim, M., and W. Kross. 1998. The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions and Loan Write-offs, Journal of Accounting and Economies, 25 (1).
  • Kim, B., Lisic, L. L., & Pevzner, M. 2011. Debt Covenant Slack And Real Earnings Management, Working Paper, George Mason University.
  • King, T. E. (2000). Financial Accounting: A Decision-Making Approach, Author: Thomas E. King, Valdean C. Lembke, John H. Smith, Pub.
  • Kothari, S. P., Leone, A. J., & Wasley, C. E. 2005. Performance Matched Discretionary Accrual Measures, Journal Of Accounting And Economics, 39 (1).
  • Lafond, R., Lang, M.H., Skaife, H.A. 2007. Earnings Smoothing, Governance and Liquidity: International Evidence, Working Paper.
  • Leuz, C., Nanda, D., Wysocki, P. D. 2003. Earnings Management and Investor Protection: An Internetional Comparison, Journal of Financial Economics, 69 (3).
  • Leventis, S., Dimitropoulos, P.E., Anandarajan, A. 2011. Loan Loss Provisions, Earnings Management, and Capital Management under IFRS: The Case of EU Commercial Banks, Journal of Financial Services Research, 40.
  • MA, C. K. 1988. Loan Loss Reserves and Income Smoothing: The Experience in the U.S. Banking Industry, Journal of Business Finance and Accounting, 15.
  • McNichols, M., Wilson, G. P. 1988. Evidence of Earnings Management from the Provision for Bad Debts, Journal of Accounting Research, 26 (Supplement).
  • McNichols, M.F. 2000. Research Design Issues in Earnings Management Studies, Journal of Accounting and Public Policy, 19.
  • McNichols, M.F. 2002. Discussion Of The Quality Of Accruals and Earnings: The Role of Accounting Estimation Errors, The Accounting Review, 77 (Supplement).
  • Moehrle, S.R. 2002. Do Firms Use Restructring Charge Reversals to Meet Earnings Targets?, Accounting Review, 77.
  • Moyer, S.E. 1990. Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks, Journal of Accounting and Economics, 13(2).
  • Mulford, C., Comiskey, E. E. 2002. The Financial Numbers Game, Detecting Creative Accounting Practices. USA: John Wiley & Sons.
  • Nelson, K. 2000. Rate Regulation, Competition and Loss Reserve Discounting by Property-Casualty Insurers, The Accounting Review, 75(1).
  • Penalva, F. 1998. Loss Reserves and Accounting Discretion in the Property-Casualty Insurance Industry. Working Paper, Haas School of Business, University of California, Berkeley.
  • Petroni, K. 1992. Optimistic Reporting in the Property-Casualty Insurance Industry, Journal of Accounting and Economics, 15(4).
  • Rayburn, J. 1986. The Association Of Operating Cash Flow And Accruals With Security Returns, Journal of Accounting Research.
  • Rivard, R. J., Bland, E., Morris, G. H. 2003. Income Smoothing Behavior of U.S. Banks Under Revised International Capital Requirements. International Advances in Economic Research, 9(4).
  • Scholes, M., Wilson, G.P., Wolfson, M. 1990. Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks, Review of Financial Studies, 3.
  • Shrieves, R. E., Dahl, D. 2003. Discreationary Accounting and the Behavior of Japanese Banks Under Financial Duress, Journal of Banking & Finance, 27.
  • Shuto, A. 2007. Executive Compensation and Earnings Management: Empirical Evidence from Japan, Journal of International Accounting, Auditing and Taxation, 16.
  • Sloan, R. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (Digest Summary), Accounting review,71(3).
  • Taktak, N. B., Shabou, R., Dumontier, P. 2010. Income Smoothing Practices: Evidence from Banks Opertaing in OECD Countries, International Journal of Economics and Finance, 2(4).
  • Treynor, J. L. 1972. The Trouble With Earnings, Financial Analysts Journal, 28 (5).
  • Wetmore, J. L., Brick, J. R. 1994. Loan-Loss Provisions of Commercial Banks and Adequate Disclosure: A Note, Journal of Economics and Business, 46.
  • Zhang, H. 2002. Detecting Earnings Management: Evidence From Rounding-Up In Reported EPS. Working Paper (University of Illinois at Chicago).

REEL SEKTÖR VE FİNANS SEKTÖRÜNDE KÂR YÖNETİMİ UYGULAMALARI: LİTERATÜR TARAMASI

Yıl 2016, Cilt: 18 Sayı: 1, 237 - 268, 31.03.2016

Hüseyin Temiz Merve Acar Mustafa Ömer İpçi

Öz

Finansal raporların amacı okuyucularına güvenilir, anlaşılabilir, karşılaştırılabilir ve kullanıcıların amacına uygun bilgi sunmaktır. Ancak finansal tablo hazırlayıcıları muhasebe politikalarının sağladığı bir takım esneklikleri kötüye kullanarak tabloları belli çıkarlar doğrultusunda hazırlayabilmektedirler. Bu durum “kâr yönetimi” uygulamaları olarak literatürde incelenmektedir. Bu çalışmanın amacı reel sektör ve finansal sektör ayrımı yapılarak literatürde yapılmış olan kâr yönetimi uygulamaları çalışmalarını incelemek, paydaşlara kâr yönetimi ve tahakkuklar hakkında genel bilgiler sunmaktır.

Anahtar Kelimeler

Kâr Yönetimi Reel Sektör Finans Sektörü

Kaynakça

  • Acar, M. ve İpçi M.Ö. 2013. “Income-Smooting Hypothesis: Experience From Turkish Banking Sector”, Working Paper 8th Annual London Business Research Conference.
  • Agarwal, S. Chomsisengphet, S. Liu C. ve Rhee, S.G. 2007. “Earnings Management Behaviors Under Different Economic Environments: Evidence from Japanese Banks”, International Review of Economics and Finance, 16 (3).
  • Ahmed, A.S., C. Takeda ve S. Thomas. 1999. “Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects”, Journal of Accounting and Economics, 28 (1).
  • Akdoğan, N. 2010. “Kobi Finansal Raporlama Standardına Genel Bakış ve Tam Set IAS/IFRS’lerden Farklılığı”, Muhasebe ve Denetime Bakış Dergisi, (Ocak).
  • Allen, E.J., C.R. Larson, R.G. Sloan. 2013. “Accrual Reversals, Earnings and Stock Returns”, Journal of Accounting and Economics, (56).
  • Amat O., C. Gowthorpe, J. Perramon. 2007 “Manipulation of Earnings Reports in Spain-Some Evidence”, Journal of Applied Accounting Research, 8 (3).
  • Anandarajan, A., I. Hasan, A. Lozano-Vivas. 2005. “Loan Loss Provision Decisions: An Empirical Analysis of the Spanish Depository Institutions”, Journal of International Accounting, Auditing and Taxation, 14.
  • Atik, A. 2009. “Detecting Income-smoothing Behaviors of Turkish Listed Companies through Empirical Tests Using Discretionary Accounting Changes”, Critical Perspectives on Accounting, 20.
  • Ayarlıoğlu, M.A. 2007. Kâr Yönetimi Uygulamaları ve İstanbul Menkul Kıymetler Borsası’nda Test Edilmesi, Hacettepe Üniversitesi Sosyal Bilimler Enstitüsü Doktora Tezi, Ankara.
  • Baber, W.R., S.H. Kang, Y. Li. 2011. “ Modelling Discretionary Accrual Reversals and the Balance Sheet as an Earnings Management Constraint”, Accounting Review, 86.
  • Ball, R. ve P. Brown. 1968. “An Empirical Evaluation of Accounting Income Numbers”, Journal of Accounting Research, 6 (2).
  • Beidleman, C.R. 1973. “Income Smoothing: The Role of Management” The Accounting Review, 48 (4).
  • Beattie, V., S. Brown, D. Ewers, B. John, S. Manson, D. Thomas ve M. Turner. 1994. “Extraordinary Items And Income Smoothing: A Positive Accounting Approach”, Journal of Business Finance and Accounting, 21 (6).
  • Beaver, W.H. ve E. Engel. 1996.” Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Securities Prices”, Journal of Accounting and Economics, 22 (August–December).
  • Beaver, W.H. ve M.F. McNichols. 1998. “The Characteristics and Valuation of Loss Reserves of Property Causalty Insurers”, Review of Accounting Studies, 3.
  • Beaver, W.H., M.F. McNichols ve K.K. Nelson. 2000. “Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Causalty Insurance Industry”, Available at:http://ssrn.com/abstract=203408 or http://dx.doi.org/10.2139/ssrn.203408
  • Beaver, W.H., M.F. McNichols ve K.K. Nelson. 2003. “Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry”, Journal of Accounting and Economics, 35 (3).
  • Beattie, V., S. Brown, D. Ewers, B. John, S. Manson, D. Thomas ve M. Turner. 1994. “Extraordinary Items And Income Smoothing: A Positive Accounting Approach”, Journal of Business Finance&Accounting, 21(6).
  • Bhat, V. N. 1996. “Banks and Income Smoothing: An Empirical Analysis” Applied Financial Economics 6 (6).
  • Bissessur, S. W. 2008. Earnings Quality and Earnings Management: The Role of Accounting, Rozenberg Publishers.
  • Burgstahler, D. ve I. Dichev. 1997. “Earnings Management To Avoid Earnings Decreases and Losses”, Journal of Accounting and Economics, 24(1).
  • Burgstahler, D., H. Luzi ve C. Leuz. 2006. “The Importance of Reporting Incentives: Earnings Management European Private and Public Firms”, The Accounting Review, 81 (5).
  • Brealey- Meyers. 1981. Principles of Corporate Finance, McGraw-Hill.
  • Chamberlain, T. W., U.R. Butt ve S. Sarkar. 2014. “Accruals and Real Earnings Management around Debt Covenant Violations”, International Advances in Economic Research, 20 (1).
  • Collins, J., D. Shackelford ve J. Wahlen. 1995. “Bank Differences in the Coordination of Regulatory Capital, Earnings and Taxes”, Journal of Accounting Research, 33 (2).
  • Cooking the Books. Duns Busıness Month, 121(1).
  • Copeland, R.M. 1968. “Income Smoothing”, Journal of Accounting Research Supplement Volume 6 Empirical Research in Accounting: Selected Studies 6.
  • Deangelo, L.E. 1986. “Accounting Numbers as Matket Valuation Substitutes: A Study of Management Buyouts of Public Stockholders”, The Accounting Review, 61(3).
  • Dechow, P. M. ve R.G. Sloan. 1991. “Executive Incentives and The Horizon Problem: An Empirical Investigation”, Journal of Accounting and Economics, 14 (1).
  • Dechow, P.M., R.G. Sloan ve A.P. Sweeney. 1995. “Detecting Earnings Management”, Accounting Review, 70 (2).
  • Dechow, P. M., S.P. Kothari ve R.L. Watts. 1998. “The Relation Between Earnings and Cash Flows”, Journal of Accounting and Economics, 25 (2). Dechow, P.M. ve I.D. Dichev. 2002. “The Quality of Accruals and Earnings: The Role of Accounting Estimation Errors”, The Accounting Review, 77 (Supplement).
  • Dechow, P., W. Ge ve C. Schrand. 2010. “Understanding Earnings Quality: A Review Of The Proxies, Their Determinants and Their Consequences”, Journal of Accounting and Economics, 50 (2).
  • Dechow, P.M., A.P. Hutton, J.H. Kim ve R.G. Sloan. 2012. “Detecting Earnings Management: A New Approach”, Journal of Accounting Research, 50 (2).
  • Defond, M.L. ve J. Jiambalvo. 1994.” Debt Covenant Violation and the Manipulation of Accrual”, Journal of Accounting and Economics, 17 (1-2).
  • Defond, M.L. ve C.W. Park. 2001. “The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises”, Accounting Review, 76 (3).
  • Fischer, M. ve K. Rosenzweig. 1995. “Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management”, Journal of Business Ethics, 14 (6).
  • Francis, J., R. LaFond, P. Olsson ve K. Schipper. 2005. “The Market Pricing of Accruals Quality”, Journal of Accounting and Economics, 39 (2).
  • Fedenberg, D. ve J. Tirole. 1995. “A Theory of Income and Dividend Smoothing Based on Incumbency Rents”, Journal of Political Economy, 103 (1).
  • Gaver, J.J. ve J.S. Paterson, J.S. 2000. “Earnings Management Under Changing Regulatory Regimes: State Accreditation in the Insurance Industry”, Journal of Accounting and Public Policy, 19 (4-5).
  • Greenawalt, M. B. ve J.F. Sinkey, J. F. 1988. “Bank Loan-Loss Provisions and the Income-Smoothing Hypothesis: An Empirical Analysis 1976-1984”, Journal of Financial Services Research, 1.
  • Healy, P.M. 1985. “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, 7 (1-3).
  • Healy, P.M. ve J.M. Wahlen, J.M. 1999. “A Review of the Earnings Management Literature and Its Implications for Standard Setting”, Accounting Horizons, 13(4).
  • Janes, T.D. 2003. Accruals, Financial Distress, and Debt Covenants, Doctoral Dissertation, University of Michigan.
  • Hribar, P. ve D.W. Collins. 2002. “Errors In Estimating Accruals: Implications For Empirical Research”, Journal Of Accounting Research, 40 (1).
  • Jones, J.J. 1991. “Earnings Management During Import Relief Investigations”, Journal of Accounting Research, 29 (2).
  • Kang, S., Sivaramakrishnan, K. 1995. Issues in Testing Earnings Management and an Instrumental Variable Approach, Journal of Accounting Research, 33 (2-Autumn).
  • Kim, M., and W. Kross. 1998. The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions and Loan Write-offs, Journal of Accounting and Economies, 25 (1).
  • Kim, B., Lisic, L. L., & Pevzner, M. 2011. Debt Covenant Slack And Real Earnings Management, Working Paper, George Mason University.
  • King, T. E. (2000). Financial Accounting: A Decision-Making Approach, Author: Thomas E. King, Valdean C. Lembke, John H. Smith, Pub.
  • Kothari, S. P., Leone, A. J., & Wasley, C. E. 2005. Performance Matched Discretionary Accrual Measures, Journal Of Accounting And Economics, 39 (1).
  • Lafond, R., Lang, M.H., Skaife, H.A. 2007. Earnings Smoothing, Governance and Liquidity: International Evidence, Working Paper.
  • Leuz, C., Nanda, D., Wysocki, P. D. 2003. Earnings Management and Investor Protection: An Internetional Comparison, Journal of Financial Economics, 69 (3).
  • Leventis, S., Dimitropoulos, P.E., Anandarajan, A. 2011. Loan Loss Provisions, Earnings Management, and Capital Management under IFRS: The Case of EU Commercial Banks, Journal of Financial Services Research, 40.
  • MA, C. K. 1988. Loan Loss Reserves and Income Smoothing: The Experience in the U.S. Banking Industry, Journal of Business Finance and Accounting, 15.
  • McNichols, M., Wilson, G. P. 1988. Evidence of Earnings Management from the Provision for Bad Debts, Journal of Accounting Research, 26 (Supplement).
  • McNichols, M.F. 2000. Research Design Issues in Earnings Management Studies, Journal of Accounting and Public Policy, 19.
  • McNichols, M.F. 2002. Discussion Of The Quality Of Accruals and Earnings: The Role of Accounting Estimation Errors, The Accounting Review, 77 (Supplement).
  • Moehrle, S.R. 2002. Do Firms Use Restructring Charge Reversals to Meet Earnings Targets?, Accounting Review, 77.
  • Moyer, S.E. 1990. Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks, Journal of Accounting and Economics, 13(2).
  • Mulford, C., Comiskey, E. E. 2002. The Financial Numbers Game, Detecting Creative Accounting Practices. USA: John Wiley & Sons.
  • Nelson, K. 2000. Rate Regulation, Competition and Loss Reserve Discounting by Property-Casualty Insurers, The Accounting Review, 75(1).
  • Penalva, F. 1998. Loss Reserves and Accounting Discretion in the Property-Casualty Insurance Industry. Working Paper, Haas School of Business, University of California, Berkeley.
  • Petroni, K. 1992. Optimistic Reporting in the Property-Casualty Insurance Industry, Journal of Accounting and Economics, 15(4).
  • Rayburn, J. 1986. The Association Of Operating Cash Flow And Accruals With Security Returns, Journal of Accounting Research.
  • Rivard, R. J., Bland, E., Morris, G. H. 2003. Income Smoothing Behavior of U.S. Banks Under Revised International Capital Requirements. International Advances in Economic Research, 9(4).
  • Scholes, M., Wilson, G.P., Wolfson, M. 1990. Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks, Review of Financial Studies, 3.
  • Shrieves, R. E., Dahl, D. 2003. Discreationary Accounting and the Behavior of Japanese Banks Under Financial Duress, Journal of Banking & Finance, 27.
  • Shuto, A. 2007. Executive Compensation and Earnings Management: Empirical Evidence from Japan, Journal of International Accounting, Auditing and Taxation, 16.
  • Sloan, R. 1996. Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (Digest Summary), Accounting review,71(3).
  • Taktak, N. B., Shabou, R., Dumontier, P. 2010. Income Smoothing Practices: Evidence from Banks Opertaing in OECD Countries, International Journal of Economics and Finance, 2(4).
  • Treynor, J. L. 1972. The Trouble With Earnings, Financial Analysts Journal, 28 (5).
  • Wetmore, J. L., Brick, J. R. 1994. Loan-Loss Provisions of Commercial Banks and Adequate Disclosure: A Note, Journal of Economics and Business, 46.
  • Zhang, H. 2002. Detecting Earnings Management: Evidence From Rounding-Up In Reported EPS. Working Paper (University of Illinois at Chicago).
Toplam 73 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Hüseyin Temiz Bu kişi benim

Merve Acar Bu kişi benim

Mustafa Ömer İpçi Bu kişi benim

Yayımlanma Tarihi 31 Mart 2016
Gönderilme Tarihi 30 Eylül 2015
Yayımlandığı Sayı Yıl 2016 Cilt: 18 Sayı: 1

Kaynak Göster

APA Temiz, H., Acar, M., & İpçi, M. Ö. (2016). REEL SEKTÖR VE FİNANS SEKTÖRÜNDE KÂR YÖNETİMİ UYGULAMALARI: LİTERATÜR TARAMASI. Muhasebe Bilim Dünyası Dergisi, 18(1), 237-268.
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