AYGÜN, Mehmet and İÇ, Süleyman and ARVAS, M. Akif (2010) Corporate Governance and Earning Management: An Investigation on Turkish Capital Market. In: 2nd International Symposium on Sustainable Development, June 8-9 2010, Sarajevo.
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The main purpose of this paper is to examine the relationship between corporate governance and earning management. The data set covers 107 firms‘data listed on Istanbul Stock Exchange for the period 2006–2007. In the study, accrual is used as an earning management indicator. Publicly offering rate, board of directors and duality are used alternative proxies for corporate governance indicators. Regression and correlation analysis are used. According to the results, there is a negative relationship between earning management and corporate governance indicators. This negative relationship is statistically significant for duality variables. An important finding from the study is that corporate management has extensively been adopted accordingly in large firms and in firms with low leverage rate.
|Item Type:||Conference or Workshop Item (Paper)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Depositing User:||Mr. Ibrahim Kinal|
|Date Deposited:||01 Feb 2012 13:23|
|Last Modified:||02 Mar 2012 10:33|
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