Kar Yönetimi Uygulamalarında İhtiyari Tahakkuklar ve Tahakkuk İptallerinin Etkisi: Bankacılık Sektörü Üzerine Bir Uygulama
Earnings Management Practices in terms of Discretionary Accruals and Accrual Reversals: An Empirical Study on Banking Sector
Author(s): Merve Acar, Mustafa Ömer İPÇİSubject(s): Business Economy / Management, Financial Markets
Published by: İşletme Araştırmaları Dergisi
Keywords: Earnings Management; Income Smoothing; Discretionary Accruals; Accrual Reversals; Loan Loss Provisions;
Summary/Abstract: Purpose – The main purpose of this paper is to determine “income smoothing” behavior of banking sector as an earnings management technique. Design/methodology/approach – In this context, 10.793 cross-country bank-year data (28 countries within 2000-2013 time period) have been analyzed in terms of earnings before tax and provisions, discretionary accruals and accrual reversal to investigate earnings management in banking sector. Panel Regression Analysisi techniques are used for model testing. Findings – According to the results, banks use both loan loss allowances and loan los provisions to smooth income. Earnings management behavior of banks is supported both for balance sheet and income stataement perspectives.
Journal: İşletme Araştırmaları Dergisi
- Issue Year: 11/2019
- Issue No: 4
- Page Range: 2546-2565
- Page Count: 20
- Language: Turkish