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Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul

Title	Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul
Author	Türegün, Nida
Publication Date:	2018
Publication Place	- Taylor & Francis
Subject	Earnings management, Positive accounting theory, Borrowing costs, Firm size, Corporate governance
Type	Periodical
Language	English
Digital	Yes
Manuscript	No
Library:	Özyeğin University
Library Asset ID	1608-1625
Record ID	b8767041-74fa-42e9-9226-35669f0bc53c
Library Location	Hotel Management
Date	2018
Sample Text	Using data for firms at Borsa Istanbul in Turkey, this study determines how borrowing costs, firm size, and board size and independency affect choice of earnings management (EM) type (efficient or opportunistic), in an attempt to expand the somewhat limited EM literature. The results of the ordinary least squares hypothesis testing show that the firms practice efficient EM, and that highly leveraged firms and those with a high proportion of independent non-executive board members use EM less than those with a low proportion, while large firms and those with large boards use EM more than those with small boards do.
DOI	10.1080/16081625.2016.1246192
Cilt	25

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Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul

Author Türegün, Nida

Publication Date 2018

Publication Place - Taylor & Francis

Subject Earnings management, Positive accounting theory, Borrowing costs, Firm size, Corporate governance

Type Periodical

Language English

Digital Yes

Manuscript No

Library Özyeğin University

Library Asset ID 1608-1625

Record ID b8767041-74fa-42e9-9226-35669f0bc53c

Library Location Hotel Management

Date 2018

Sample Text Using data for firms at Borsa Istanbul in Turkey, this study determines how borrowing costs, firm size, and board size and independency affect choice of earnings management (EM) type (efficient or opportunistic), in an attempt to expand the somewhat limited EM literature. The results of the ordinary least squares hypothesis testing show that the firms practice efficient EM, and that highly leveraged firms and those with a high proportion of independent non-executive board members use EM less than those with a low proportion, while large firms and those with large boards use EM more than those with small boards do.

DOI 10.1080/16081625.2016.1246192

Cilt 25