EARNINGS MANAGEMENT TECHNIQUES IN ACCOUNTING LITERATURE

Öz

Earnings management received substantial attention from the accounting academicians. There are three types of earnings management methodsin the literature as: accrual management, real earnings management and classification shifting. In this study firstly research designs to detect earnings management that are commonly employed in the literature are mentioned. Accrual management can be measured in three ways; a) aggregate accruals method, b) studies based on specific accruals, and c) studies based on the distribution of earnings after management. For real earnings management the models developed by RoyChowdhury (2006) to detect; the reduction of discretionary expenditure, sales manipulation by accelerating the timing of sales through price discounts or more lenient credit terms, and overproduction to cut prices or to decrease COGS (Cost of Goods Sold), are mentioned. Lastly classification shifting model developed by McVay (2006) to detect misclassification of core expenses as special items is mentioned briefly. Additionally the motives behind the earnings management are mentioned briefly by giving reference to the studies in the literature.

Anahtar Kelimeler

• Earnings Management,Accruals Management,Literature Review,Real Earnings Management,Classification Shifting

MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ

Öz

Muhasebe bilim insanları tarafından yoğun ilgi görmüştür. Literatürde 3 çeşidi bulunan kazanç yönetimi yöntemleri: a) tahakkukların yönetimi yoluyla, b) faaliyetlerin yönetimi ile ve c) sınıflandırma yolu ile yapılan kazanç yönetimidir. Bu çalışmada öncelikle literatürde geniş yer bulan bu tekniklerin nasıl ölçüldüğü açıklanmıştır. Tahakkukların yönetimi yoluyla yapılan kazanç yönetimi; toplam tahakkuk modelleri, belirli bir tahakkuk üzerine yoğunlaşan modeller ve gelirin bir eşik etrafında toplanmasını ölçen modeller olarak ele alınmıştır. Faaliyet düzeylerinin yönetimi yoluyla yapılan kazanç yönetiminde Roy Chowdhury (2006) tarafından geliştiren ve faaliyet giderlerinin düşürülmesi, satışları arttırmak için geçici olarak satış fiyatını düşürmek, satılan malın maliyeti içinde yer alan sabit genel üretim giderlerini düşürmek gibi yöntemleri ölçen modeller açıklanmıştır. Son olarak McVay (2006) tarafından geliştirilen sınıflandırma yolu ile yapılan kazanç yönetimini ölçen model açıklanmıştır. Ayrıca yöneticileri kazanç

yönetimi yapmaya iten nedenler literatürdeki çalışmalara dayanarak ele alınmıştır.

Anahtar Kelimeler

• Kazanç yönetimi,Tahakkuk Yönetimi,Literatür Taraması,Faaliyet Yönetimi,Sınıflandırma Değişimi

Kaynakça

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