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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 21 Sayı: 65

THE IMPACT OF CORPORATE GOVERNANCE AND PROFITABILITY ON CONSERVATIVE ACCOUNTING PRACTICES IN MANUFACTURING COMPANIES

ÜRETİM İŞLETMELERİNDE KURUMSAL YÖNETİM VE KÂRLILIĞIN MUHAFAZAKÂR MUHASEBE UYGULAMALARINA ETKİSİ

Burak Kayıhan(MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0003-4188-3295
Caner Akbaba(MUĞLA SITKI KOÇMAN ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ)0000-0001-8849-1622
Pages
179–202
Publication Date
2022-01-21
DOI
—
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AI Summary & Key Takeaways

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

As a result, it has been determined that the impact of corporate governance and profitability is more in terms of unconditional conservative accounting practices, and the impact of profitability in the framework of unconditional conservative accounting practices is found a slightly more prominent than corporate governance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The concept of conservative accounting has recently been a frequently examined topic in the accounting literature.
📊
Key Findings & Data:In this study, it is intended to determine the impact of corporate governance and profitability- related variables on conservative accounting practices.
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Conclusion & Impact:As a result, it has been determined that the impact of corporate governance and profitability is more in terms of unconditional conservative accounting practices, and the impact of profitability in the framework of unconditional conservative accounting practices is found a slightly more prominent than corporate governance.
🔬Design:Modeling & Simulation
📍Scope:2010-2018 Verileri
⚙️Variables:Muhafazakâr Muhasebe · Kurumsal Yönetim · Kârlılık

Abstract

The concept of conservative accounting has recently been a frequently examined topic in the accounting literature. In addition to determining the extent to which companies perform conservative accounting practices, examining various factors that affect these practices is also seen as an important field of study. In this study, it is intended to determine the impact of corporate governance and profitability- related variables on conservative accounting practices. For this purpose, the impacts of the variables related to corporate governance and profitability on conservative accounting have been analyzed with the panel data method through the models generated by using the data of the manufacturing companies listed in the BIST100 index between the years 2010-2018. As a result, it has been determined that the impact of corporate governance and profitability is more in terms of unconditional conservative accounting practices, and the impact of profitability in the framework of unconditional conservative accounting practices is found a slightly more prominent than corporate governance.

Özet

Muhafazakâr muhasebe kavramı yakın zamanda muhasebe literatüründe sıkılıkla incelenen bir konu olmuştur. Şirketlerin muhafazakâr muhasebeyi uygulamalarını ne ölçüde yaptıklarının belirlenmesinin yanı sıra bu uygulamaları etkileyen çeşitli değişkenlerin incelenmesi de önemli bir çalışma alanı olarak görülmektedir. Çalışmada kurumsal yönetim ve kârlılıkla ilgili değişkenlerin muhafazakâr muhasebe uygulamalarına olan etkisini saptamak amaçlanmıştır. Bu amaç doğrultusunda BİST 100 endeksinde yer alan üretim işletmelerinin 2010-2018 yılları arasındaki verileri kullanılarak kurumsal yönetim ve karlılığa ilişkin değişkenlerin muhafazakâr muhasebeye etkisi oluşturulan modeller üzerinden panel veri yöntemi ile analiz edilmiştir. Sonuç olarak koşulsuz muhafazakâr muhasebe uygulamaları açısından kurumsal yönetimin ve kârlılığın etkisinin daha çok olduğu ve koşulsuz muhafazakâr muhasebe uygulamaları çerçevesinde kârlılığın etkisinin kurumsal yönetime göre biraz daha ön planda olduğu tespit edilmiştir.

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Cite This Article

Kayıhan, B., Akbaba, C. (2022). THE IMPACT OF CORPORATE GOVERNANCE AND PROFITABILITY ON CONSERVATIVE ACCOUNTING PRACTICES IN MANUFACTURING COMPANIES. Muhasebe ve Denetime Bakış, Cilt: 21 Sayı: 65, 179–202. https://ajindex.com/articles/1294824

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