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

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

İsim	Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul
Yazar	Türegün, Nida
Basım Tarihi:	2018
Basım Yeri	- Taylor & Francis
Konu	Earnings management, Positive accounting theory, Borrowing costs, Firm size, Corporate governance
Tür	Süreli Yayın
Dil	İngilizce
Dijital	Evet
Yazma	Hayır
Kütüphane:	Özyeğin Üniversitesi
Demirbaş Numarası	1608-1625
Kayıt Numarası	b8767041-74fa-42e9-9226-35669f0bc53c
Lokasyon	Hotel Management
Tarih	2018
Örnek Metin	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

Yazar Türegün, Nida

Basım Tarihi 2018

Basım Yeri - Taylor & Francis

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

Tür Süreli Yayın

Dil İngilizce

Dijital Evet

Yazma Hayır

Kütüphane Özyeğin Üniversitesi

Demirbaş Numarası 1608-1625

Kayıt Numarası b8767041-74fa-42e9-9226-35669f0bc53c

Lokasyon Hotel Management

Tarih 2018

Örnek Metin 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