OWNERSHIP STRUCTURE AND EARNINGS QUALITY: AN EXAMINATION ON BORSA ISTANBUL

Öz

Earnings quality has become an important concept in accounting and finance literature in recent years and a number of studies on the subject have been made. In this study, the relationship between ownership structure and earnings quality is examined. The study  in which benefited 130 companies registered in the stock exchange Istanbul are used covers  2014-2015 years. In the study, institutional ownership, managerial ownership, foreign ownership and dispersed ownership were used as indicators of ownership structure. Discretionary accruals have been used as indicators of earnings quality consistent with the literature. In the result of the study, a positive and statistically significant relationship is found between  earnings quality and foreign ownership which is used as the ownership structure indicatorHowever, a significant relationship has not been obtained  between earnings quality and the other ownership structure indicators. 

Anahtar Kelimeler

• Ownership Structure,Earning Quality,Managerial Ownership

SAHİPLİK YAPISI VE KAR KALİTESİ: BORSA İSTANBUL ÜZERİNE BİR İNCELEME

Öz

Kar kalitesi son yıllarda muhasebe ve finansman literatüründe önemli bir kavram haline gelmiş ve konuya ilişkin çok sayıda çalışma yapılmıştır. Bu çalışmada sahiplik yapısı ve kar kalitesi arasındaki ilişki incelenmiştir.  Borsa İstanbul’a kayıtlı 130 firma verisinden yararlanılan çalışma 2014-2015 yıllarını kapsamaktadır. Çalışmada sahiplik yapısı göstergesi olarak kurumsal sahiplik, yönetsel sahiplik, yabancı sahiplik ve dağınık sahiplik kullanılmıştır. Kar kalitesi göstergesi olarak da literatür ile tutarlı bir biçimde ihtiyari tahakkuklar kullanılmıştır. Yapılan çalışma sonucunda kar kalitesi ile sahiplik yapısı göstergesi olarak kullanılan yabancı sahiplik arasında pozitif ve istatistiksel olarak anlamlı bir ilişki tespit edilmiştir. Buna karşın diğer sahiplik yapısı göstergeleri ile kar kalitesi arasında anlamlı bir ilişki elde edilememiştir.

Anahtar Kelimeler

• Sahiplik Yapısı,Kar Kalitesi,Yönetsel Sahiplik

Kaynakça

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