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KÂR YÖNETİMİ UYGULAMALARINI TEŞVİK EDEN FAKTÖRLER: LİTERATÜRÜN DEĞERLENDİRİLMESİ

Yıl 2004, Sayı: 2, 0 - 0, 02.05.2004

Öz

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Kaynakça

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  • 12. DeFond, M. L. ve J. Jiambalvo, “Debt Covenant and The Manipulation of Accruals”, Journal of Accounting and Economics, Vol: 17, s. 145 - 176, 1994.
  • 13. DeFond, M. ve C. Park, “Smoothing Income in Anticipation of Future Earnings”, Journal of Accounting and Economics, Vol: 23, s.115 - 139, 1996.
  • 14. Easterwood, C. M., “Takeovers And Incentives For Earnings Management: An Empirical Analysis”, Journal of Applied Business Research Vol: 14, No:1, s. 29 - 47, 1998.
  • 15. Eckbo, B. E., “Mergers and The Value of The Antitrust Deterrence”, Journal of Finance, Vol: 47 Iss: 3, s. 1005 - 1029, 1992.
  • 16. Eisner, M. A. ve K. J. Meier, “Presidential Control Versus Bureaucratic Power: Explaining The Reagan Revolution in Antitrust”, American Journal of Political Science, Vol: 34, Iss: 1, s. 269 - 287, 1990.
  • 17. Elliot, J. ve W. Shaw, “Write-offs as Accounting Procedures to Manage Perceptions”, Journal of Accounting Research, Vol: 26, s. 91 - 119, 1988.
  • 18. Ericson, M. ve S. W. Wang, “Earnings Management by Acquiring Firms in Stock for Stock Mergers”, Journal of Accounting and Economics 27, s. 149 - 176, 1998.
  • 19. Fudenberg, K. ve J. Tirole, “A Theory of Income and Dividend Smoothing Based on Incumbency Rents”, Journal of Political Economy, Vol: 103, s. 75 - 93, 1996.
  • 20. Gaver, J., K. M. Gaver ve J. R. Austin, “Additional Evidence on Bonus Plans and Income Management”, Journal of Accounting and Economics, Vol: 19, s. 3 - 28, 1995.
  • 21. Golf, J. E. ve C. J. Wright, “The Market for Corporate Control and Its Implications for Accounting Policy Choice”, Advances in Accounting, Vol: 7, s. 3 - 21, 1989.
  • 22. Guidry, F., A. J. Leone ve S. Rock, “Earnings-Based Bonus Plans and Earnings Management by Business - Unit Mangers”, Journal of Accounting and Economics, Vol: 26, s. 113 - 142, 1999.
  • 23. Hall, S. C., ve W. W. Stammerjohan, “Damage Awards and Earnings Management in The Oil Industry”, Accounting Review, Vol: 27, Iss:1, s. 47 - 65, 1997.
  • 24. Han, J. C. Y. ve S. Wang, “Political Cost and Earnings Management of Oil Industry”, Accounting Review, Vol:73, Iss:1, s. 103 - 117, 1998.
  • 25. Hay Management Consultants, Executive Compensation Report, Industrial Management (Hay Management Consultants, Philadelphia, PA), 1991.
  • 26. Healy, P. M., ve J. M. Wahlen, “A Review Of The Earnings Management Literature And Its Implications For Standard Setting”, Accounting Horizons, Vol: 13, Iss: 4, s. 365 - 384, 1999.
  • 27. Healy, P., “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, Vol: 7, s. 85 - 107, 1985.
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  • 30. Key, K. G., “Political Cost Incentives for Earnings Management in The Cable Television Industry”, Journal of Accounting and Economics, Vol: 23, s. 309 - 377, 1997.
  • 31. Kreutzfeldt, R. W. ve W. A. Wallace, “Error Characteristics in Audit Populations: Their Profile and Relationship to Environmental Factors’ Auditing”, Journal of Practice and Theory, Vol: 6, Iss:1, s. 20 - 43, 1986.
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  • 34. Merchant, K. ve J. Manzoni, “The Achievability of Budget Targets in Profit Centers: A Field Study”, Accounting Review Vol: 64, Iss: 3, s. 539 - 558, 1989.
  • 35. Morek, R., A. Shleifer ve W. R. Vishny, “Alternative Mechanisms for Corporate Control”, American Economic Review, Vol: 79, s. 842 - 852, 1989.
  • 36. Moses, O., “Income Smoothing and Incentives: An Empirical tests Using Accounting Changes”, Accounting Review, Vol: 62, Iss:3, s. 358 - 377, 1987.
  • 37. Murphy, K. J., ““Performance Standards” in Incentive Cont-racts”, Journal of Accounting and Economics, Vol: 30, s. 245 - 278, 2001.
  • 38. Murphy, K., ve J. Zimmerman, “Financial Performance Surrounding CEO Turnover”, Journal of Accounting and Economics 16, s. 273 - 316, 1993.
  • 39. Özer, G., Muhasebe Kârları ile Hisse Senedi Verimleri Arasındaki İlişkiler: İMKB’de Deneysel Bir Analiz, SPK Yayınları, Yayın No. 31, Ankara 1996.
  • 40. Perry, S. ve T. Williams, “Earnings Management Preceding Management Buyout Offers”, Journal of Accounting and Economics, Vol: 12, s. 157 - 179, 1994.
  • 41. Pourciau, S., “Earnings Management and No routine Executive Changes”, Journal of Accounting ad Economics, Vol: 16, s. 317 - 336, 1993.
  • 42. Schipper, K., “Commentary on Earnings Management”, Accounting Horizons, Vol:3, Iss:4, s. 91 - 102, 1989.
  • 43. Schroeder, R. G. ve M. Clark, Accounting Theory Text And Readings 5th Edition, John Wiley & Sans Inc, Canada 1995.
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  • 45. Strong, J. ve J. Meyer, “Asset Write downs: Managerial Incentives and Security Returns”, Journal of Finance, Vol: 42, Iss:3, s. 643 - 663, 1987.
  • 46. Sweeney, A. P., “Debt-Covenant Violations and Managers’ Accounting Responses”, Journal of Accounting and Economics, Vol:17, s. 281 - 308, 1994.
  • 47. Teoh, S. H., I. Welch ve T. J. Wong, “Earnings Management and The Long–Run Market Performance of Initial Public Offerings”, Journal of Financial Economics, Vol:53, Iss:6, s. 1935 - 1375, March 1998b.
  • 48. Teoh, T. J., I. Welch ve G. Rao, “Are Accruals During Initial Public Offerings Opportunistic”, Review Accounting Studies, 3, s. 175 - 208, 1998.
  • 49. Teoh, T. J., I. Welch ve T. J. Wong, “Earnings Management and The Post-Issue Performance of Seasoned Equity Offerings”, Journal of Financial Economics, Vol: 50 Iss:1, s. 63–99, January 1998a.
  • 50. Trueman, B. ve S. Titman, “The Pricing of Discretionary Accruals”, Journal of Accounting Research, Vol: 26, s. 127 -139, 1988.
  • 51. Vancil, R. F., Passing The Baton: Managing The Process of CEO Succession, Harvard Business Scholl Press, Boston, MA, 1987.
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Toplam 55 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Gökhan Özer Bu kişi benim

Selim Aren Bu kişi benim

Yayımlanma Tarihi 2 Mayıs 2004
Gönderilme Tarihi 1 Ağustos 2017
Yayımlandığı Sayı Yıl 2004 Sayı: 2

Kaynak Göster

APA Özer, G., & Aren, S. (2004). KÂR YÖNETİMİ UYGULAMALARINI TEŞVİK EDEN FAKTÖRLER: LİTERATÜRÜN DEĞERLENDİRİLMESİ. Verimlilik Dergisi(2).

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