DENETİM RAPORLARINA GÖRE KAZANCINI YÖNETEN ŞİRKETLERDE TOPLAM VE SPESİFİK TAHAKKUKLAR ÜZERİNE BİR ARAŞTIRMA
Author :
Abstract
Uluslararası literatürdeki kazanç yönetimi incelemelerinde toplam ve spesifik tahakkuklar kullanılmaktadır. Ulusal literatürde ise yalnızca toplam tahakkuklara odaklanılmış, spesifik tahakkuklar üzerinden bir kazanç yönetimi incelemesi yapılmamıştır. Bu çalışmada, denetim raporlarındaki ifadeler baz alınarak Borsa İstanbul şirketlerindeki kazanç yönetimi uygulamaları toplam ve spesifik tahakkuklar ile analiz edilmiştir. Analizde 2013-2019 yıllarında şartlı görüş bildirilen 224 denetim raporu incelenmiş ve 720 adedi kontrol grubu şirketlere ait toplam 900 şirket-yıl verisi kullanılmıştır. İncelenen denetim raporlarında kazanç yönetimine işaret eden ifadeler yer almaktadır. Bunların önemli bir kısmı alacaklar ile ilişkilidir. Spesifik tahakkuklara yönelik analizler, incelemedeki bu bulguyu desteklemektedir. Denetim raporundaki ifadelere göre spesifik kalemlerde kazancı artırıcı uygulamalara işaret eden şirketlerin toplam ihtiyari tahakkukları negatiftir. Toplam ihtiyari tahakkuklar negatif olduğu için bu şirketlerde genel anlamda bir kazanç artırımından bahsedilememektedir. Çalışmanın sonucuna göre, Borsa İstanbul şirketlerinin 2013-2019 yıllarına ait denetim raporlarında işaret edilen spesifik kalemlerdeki kazanç artırıcı uygulamalar genel anlamda kazanç yönetimine işaret etmemektedir.
Keywords
Abstract
Total and specific accruals have been used in earnings management research in the literature. However, studies in Turkey have focused only on total accruals and specific accruals are overlooked. In this study, based on the statements in the audit reports, earnings management practices in Borsa Istanbul companies are analyzed with total and specific accruals. In the analysis, 224 qualified audit reports presented between 2013-2019 are examined and a data set is formed that comprises a total of 900 firm-year data, 720 of which belong to companies constituting the control group. Audit report examination indicates that there are expressions implying earnings management in the reports. A bulk of these is related to accounts receivable. The analysis of specific accruals supports this finding. Companies deemed to practice earnings management by specific accruals based on the examination of audit reports have negative discretionary accruals. Therefore, these companies can not be deemed as income-increasing earnings management practitioners in general terms. In conclusion, income-increasing practices in the specific accruals implied in the 2013-2019 audit reports of Borsa Istanbul companies do not indicate earnings management in general.
Keywords
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