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Journals / Muhasebe ve Denetime Bakış / 2018 / Sayı: 54

MODIFIED JONES MODELING MEASUREMENT OF PROFIT MANAGEMENT: AN APPLICATION TO BIST

KAR YÖNETİMİNİN DÜZELTİLMİŞ JONES MODELİYLE ÖLÇÜMÜ: BIST’TE BİR UYGULAMA

SUAT KARA
Melek TUNA
Pages
97–112
DOI
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AI Summary & Key Takeaways

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

Regression method was used to measure the factors that affect the profit management in this research which is studied with the financial tables of the years 2013-2016.At the end of the study; It has been pointed that optional accruals have negative relationship with the size of theaudit firm and the asset profitability ratio but have a positive relationship with the audit difficulty

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Accounting scandals that have lived in recent years and creat big reaction in the world have drawn attention onprofit management.
📊
Key Findings & Data:Making changes to the financial statements of the companies for profit management hasbeen disturbing investors and accounting circles.
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Conclusion & Impact:Regression method was used to measure the factors that affect the profit management in this research which is studied with the financial tables of the years 2013-2016.At the end of the study; It has been pointed that optional accruals have negative relationship with the size of theaudit firm and the asset profitability ratio but have a positive relationship with the audit difficulty
🔬Design:Modeling & Simulation
📍Scope:2013-2016 Verileri
⚙️Variables:Kar yönetimi · Düzeltilmiş Jones Modeli · BIST

Abstract

Accounting scandals that have lived in recent years and creat big reaction in the world have drawn attention onprofit management. Making changes to the financial statements of the companies for profit management hasbeen disturbing investors and accounting circles. This disturbance has led to the development of methods for thedetermination of profit management in the literature. In this study, it was tried to be determined whether the companies that are traded in BIST and in the manufacturing sector apply to profit management by using the AdjustedJones Model. Regression method was used to measure the factors that affect the profit management in this research which is studied with the financial tables of the years 2013-2016.At the end of the study; It has been pointed that optional accruals have negative relationship with the size of theaudit firm and the asset profitability ratio but have a positive relationship with the audit difficulty

Özet

Son yıllarda yaşanan ve dünyada oldukça geniş yankı uyandıran muhasebe skandalları dikkatleri kar yönetimiüzerine çekmiştir. Şirketlerin kar yönetimi amacıyla finansal tabloları üzerinde değişiklik yapması yatırımcılarıve muhasebe çevrelerini tedirgin etmektedir. Bu tedirginlik, literatürde kar yönetiminin tespitine ilişkin yöntemlerin geliştirilmesini sağlamıştır. Bu çalışmada, BIST’te işlem gören ve imalat sektöründe yer alan şirketlerin karyönetimine başvurup başvurmadıkları Düzeltilmiş Jones modeli kullanılarak tespit edilmeye çalışılmıştır. 20132016 yılları finansal tablolarıyla çalışılan bu araştırmada kar yönetimine etkisi olan faktörleri ölçmek amacıylaregresyon yöntemi kullanılmıştır.Çalışmanın sonucunda; isteğe bağlı tahakkukların, denetim firması büyüklüğü ve aktif karlılık oranı ile negatifilişki fakat denetim zorluğu ile pozitif bir ilişkisinin olduğu belirlenmiştir

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Cite This Article

KARA, S., TUNA, M. (2018). MODIFIED JONES MODELING MEASUREMENT OF PROFIT MANAGEMENT: AN APPLICATION TO BIST. Muhasebe ve Denetime Bakış, Sayı: 54, 97–112. https://ajindex.com/articles/291468

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