Does financial crisis impact earnings management? Evidence from Turkey

Name: Does financial crisis impact earnings management? Evidence from Turkey
Author: Türegün, Nida

İsim	Does financial crisis impact earnings management? Evidence from Turkey
Yazar	Türegün, Nida
Basım Tarihi:	2020-01
Basım Yeri	- Wiley
Konu	Accounting quality, Borsa Istanbul, Earnings management, Financial crisis, Investor protection
Tür	Süreli Yayın
Dil	İngilizce
Dijital	Evet
Yazma	Hayır
Kütüphane:	Özyeğin Üniversitesi
Demirbaş Numarası	1044-8136
Kayıt Numarası	0b43203a-3357-41f7-abf0-51bf2a446a86
Lokasyon	Hotel Management
Tarih	2020-01
Örnek Metin	This study attempts to display the impact of global financial crisis of 2008 on earnings management (EM) compare with the period before and after with the case of listed manufacturing firms in Borsa Istanbul for the period of 2007–2012. Furthermore, it deepens the EM literature by concentrating on an emerging economy. Discretionary accruals (DA) were computed using the modified Jones model as a measure of EM. Moreover, this study examines EM behavior by separating firms into firms with positive and negative DA. The results of this study registered a high level of EM in firms throughout the postcrisis period.
Cilt	31

Kaynağa git Özyeğin Üniversitesi

Aramaya Dön

Özyeğin Üniversitesi

Kaynağa git

Does financial crisis impact earnings management? Evidence from Turkey

Yazar Türegün, Nida

Basım Tarihi 2020-01

Basım Yeri - Wiley

Konu Accounting quality, Borsa Istanbul, Earnings management, Financial crisis, Investor protection

Tür Süreli Yayın

Dil İngilizce

Dijital Evet

Yazma Hayır

Kütüphane Özyeğin Üniversitesi

Demirbaş Numarası 1044-8136

Kayıt Numarası 0b43203a-3357-41f7-abf0-51bf2a446a86

Lokasyon Hotel Management

Tarih 2020-01

Örnek Metin This study attempts to display the impact of global financial crisis of 2008 on earnings management (EM) compare with the period before and after with the case of listed manufacturing firms in Borsa Istanbul for the period of 2007–2012. Furthermore, it deepens the EM literature by concentrating on an emerging economy. Discretionary accruals (DA) were computed using the modified Jones model as a measure of EM. Moreover, this study examines EM behavior by separating firms into firms with positive and negative DA. The results of this study registered a high level of EM in firms throughout the postcrisis period.

Cilt 31