OWNERSHIP STRUCTURE AND EARNINGS QUALITY: AN EXAMINATION ON BORSA ISTANBUL

Yıl 2018, Cilt: 11 Sayı: 3, 333 - 348, 01.11.2018

Gamze Sevimli Örgün , Mehmet Aygün

https://doi.org/10.29067/muvu.373662

Cited By: 2

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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