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Dergiler / Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2026 / Cilt: 17 Sayı: 33

ERTELENMİŞ VERGİLERİN KAZANÇ YÖNETİMİNDE STRATEJİK KULLANIMI: DÖRT-TİPOLOJİ ANALİZİNDEN BULGULAR

STRATEGIC DEPLOYMENT OF DEFERRED TAXES IN EARNINGS MANAGEMENT: EVIDENCE FROM A FOUR-TYPOLOGY ANALYSIS

Gülhan Suadiye(HATAY MUSTAFA KEMAL ÜNİVERSİTESİ)0000-0003-2619-2146
Sayfa
480–502
Yayın Tarihi
2026-06-28
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⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Tam örneklem sonuçları, DTE ile kazanç yönetimi arasında anlamlı bir ilişki olmadığını, buna karşın net ertelenmiş vergi varlıklarının (NDTA) pozitif bir ilişki sergilediğini göstermektedir.

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Amaç & Hipotez:Bu çalışma, firmaların ertelenmiş vergi pozisyonlarını kazanç yönetimi ile stratejik olarak nasıl koordine ettiğini incelemektedir.
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Temel Bulgular & Veri:Borsa İstanbul'da (BİST) listelenen 185 finansal olmayan firmanın 2008-2022 dönemine ait verileri kullanılarak firmalar, ertelenmiş vergi gideri (DTE) ve ihtiyari tahakkuk (DA) işaretlerine dayalı dört stratejik gruba ayrılmıştır.
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Sonuç & Katkı:Tam örneklem sonuçları, DTE ile kazanç yönetimi arasında anlamlı bir ilişki olmadığını, buna karşın net ertelenmiş vergi varlıklarının (NDTA) pozitif bir ilişki sergilediğini göstermektedir.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:2008-2022 Verileri
⚙️Değişkenler:Ertelenmiş vergiler · net ertelenmiş vergi varlıkları · kazanç yönetimi

Özet

Bu çalışma, firmaların ertelenmiş vergi pozisyonlarını kazanç yönetimi ile stratejik olarak nasıl koordine ettiğini incelemektedir. Borsa İstanbul'da (BİST) listelenen 185 finansal olmayan firmanın 2008-2022 dönemine ait verileri kullanılarak firmalar, ertelenmiş vergi gideri (DTE) ve ihtiyari tahakkuk (DA) işaretlerine dayalı dört stratejik gruba ayrılmıştır. Tüm örneklem ve her grup için Driscoll-Kraay standart hataları ile Sabit Etkiler regresyonları tahmin edilmiştir. Tam örneklem sonuçları, DTE ile kazanç yönetimi arasında anlamlı bir ilişki olmadığını, buna karşın net ertelenmiş vergi varlıklarının (NDTA) pozitif bir ilişki sergilediğini göstermektedir. Strateji bazlı analizler, bu ilişkinin stratejik profile bağlı olarak değiştiğini; agresif, vergi maliyetli ve vergi avantajlı stratejilerde anlamsızken, kârı düzeltme stratejisinde güçlü ve pozitif olduğunu ortaya koymaktadır. Bu bulgu, firmaların eş zamanlı olarak kârı azaltıcı tahakkuklar ve yüksek DTE raporladığı koordineli bir yaklaşımı göstermektedir. Sonuçlar, ertelenmiş vergi hesaplarının pasif teknik kalemler değil, aktif stratejik araçlar olduğunu ortaya koymaktadır.

Abstract

This study investigates how firms strategically coordinate deferred tax positions with earnings management. Using panel data from 185 non-financial firms listed on Borsa Istanbul (2008–2022), firms were classified into a four-part typology based on the signs of deferred tax expense (DTE) and discretionary accruals (DA). Fixed Effects regressions with Driscoll-Kraay standard errors reveal no significant relationship between DTE and DA, while net deferred tax assets (NDTA) exhibit a positive association. Strategy-specific analyses, however, uncover substantial heterogeneity. The DTE–DA relationship is contingent upon strategic profile: insignificant in aggressive, tax-costly, and tax-advantaged strategies, yet strongly positive in the smoothing strategy—revealing a coordinated dual approach wherein firms simultaneously report income-decreasing accruals and high DTE. The typology demonstrates that deferred tax accounts function not as passive technical items but as active strategic tools, and that their role can only be understood through strategic heterogeneity

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Bu Makaleye Atıf Yap

Suadiye, G. (2026). ERTELENMİŞ VERGİLERİN KAZANÇ YÖNETİMİNDE STRATEJİK KULLANIMI: DÖRT-TİPOLOJİ ANALİZİNDEN BULGULAR. Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 17 Sayı: 33, 480–502. https://doi.org/10.36543/kauiibfd.2026.021

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