Examination of Factors Affecting Earnings Management Practices: Evidence from ISE

ACAR, Goksel (2013) Examination of Factors Affecting Earnings Management Practices: Evidence from ISE. International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo, 1 (1). ISSN 2303-4564

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Abstract

Management can utilize flexibilities for manipulating financial statements in order to mislead stakeholders. One of the most common ways to manipulate earnings is using accruals. This study aims to find discretionary accrual behaviors of Turkish listed firms and underlying factors of these behaviors in 2008 crisis. Discretionary accruals models are applied for detecting earnings management practices of listed firms. Performance matched model of Kothari et.al without intercept is selected in estimating discretionary accruals and discretionary accruals of firms for 2008 are computed. Main findings of the study reveal that there is a significant inverse relationship between percentage of publicly held shares and discretionary accruals. In other words, the more a company has diffused ownership, the less it manipulates earnings. Results also expose no relationship between board of director characteristics and discretionary accruals and there is an inverse relation between asset sizes of companies and discretionary accruals, though significance is low. Keywords: Earnings Management, Ownership Structure, ISE.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HE Transportation and Communications
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Economics > Management Department
Depositing User: Users 173 not found.
Date Deposited: 16 May 2013 12:01
Last Modified: 16 May 2013 12:01
URI: http://eprints.ibu.edu.ba/id/eprint/1525

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