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Journals / Sosyoekonomi / 2020 / Cilt: 28 - Sayı: 44

Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange

Kazanç Yönetimi ve Finansal Performans: Borsa İstanbul Üzerine Ampirik Bir Araştırma

Koray TUAN
Metin BORAK
Pages
381–393
Publication Date
2020-04-19
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The findings also support a positive relationship between earnings management practices and the financial performance of company.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Following large-scale accounting scandals in capital markets, earnings management practices of companies have become an issue that should be taken into consideration especially in developing economies seeking to attract foreign investors.
📊
Key Findings & Data:This empirical study aims to determine the relationship between earnings management practices and company’s financial performance.
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Conclusion & Impact:The findings also support a positive relationship between earnings management practices and the financial performance of company.
🔬Design:Research Article
📍Scope:2010 Verileri
⚙️Variables:Kazanç Yönetimi · Tahakkuklar · Finansal Performans

Abstract

Following large-scale accounting scandals in capital markets, earnings management practices of companies have become an issue that should be taken into consideration especially in developing economies seeking to attract foreign investors. This empirical study aims to determine the relationship between earnings management practices and company’s financial performance. For this purpose, 1928 firm-year data obtained from non-financial corporations listed on Borsa Istanbul between 2010 and 2017 are analyzed. The findings of the study indicate that companies apply to earnings management practices. The findings also support a positive relationship between earnings management practices and the financial performance of company.

Özet

Sermaye piyasalarında yaşanan büyük çaplı muhasebe skandalları sonrasında işletmelerin kazanç yönetimi uygulamaları, özellikle yabancı yatırımcı çekmek isteyen gelişmekte olan ekonomilerde önem verilmesi gereken bir konu olmuştur. Bu ampirik çalışma, işletmelerde kazanç yönetimi uygulamaları ile işletmenin finansal performansı arasındaki ilişkiyi tespit etmeyi amaçlamaktadır. Bu amaç doğrultusunda, 2010-2017 yılları arasında Borsa İstanbul’da işlem gören finansal olmayan kuruluşlardan elde edilen 1928 firma-yıl verisi analiz edilmiştir. Araştırmanın bulguları, işletmelerin kazanç yönetimi uygulamalarına başvurduğuna işaret etmektedir. Bulgular ayrıca, kazanç yönetimi uygulamaları ile işletmenin finansal performansı arasında pozitif bir ilişki olduğunu desteklemektedir.

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Cite This Article

TUAN, K., BORAK, M. (2020). Earnings Management and Financial Performance: An Empirical Investigation of the Istanbul Stock Exchange. Sosyoekonomi, Cilt: 28 - Sayı: 44, 381–393. https://ajindex.com/articles/124576

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