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KÂRIN İSTİKRARLI HALE GETİRİLMESİ: TÜRKİYE ÖRNEĞİ

Income Smoothing: Evidence From Turkey

Journal Name:

  • Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2011

Key Words:

Keywords (Original Language):

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Abstract (2. Language): 
The aim of this paper is to furnish empirical evidence on smoothing behavior by analyzing a large and a recent data set comprising 277 firms, 82 percent of the total firms listed on the Istanbul Stock Exchange, for the five-year period 2006-2010. The results indicate that the percentages of the smoothers are 30%, 21%, and 36% for the manufacturing, service, and financial industries, respectively. Logit analysis results show that very large size firms are less likely to have smoothing behavior than small size firms are, and firms in service industry are less likely to have smoothing behavior than firms in financial industry are.
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Abstract (Original Language): 
Kârını istikrarlı hale getiren işletmelerin değerli ve düşük riskli oldukları paydaşları tarafından değerlendirilmektedir. Bu çalışmanın amacı, geniş bir veri seti (İstanbul Menkul Kıymetler Borsası’nda işlem gören işletmelerin %82’sini oluşturan 277 işletme) ve güncel bir dönemi (2006 ile 2010 yılları) temel alarak, işletmelerin kâr yönetimi davranışları hakkında bilgiler sağlamaktır. Elde edilen sonuçlara göre, kârını istikrarlı hale getiren işletmelerin oranları üretim sektörü için %30, hizmet sektörü için %21 ve finansal sektör için %36 olarak saptanmıştır. Küçük işletmelerin büyük işletmelere göre kârlarını istikrarlı hale getirme tutumlarının daha olası olduğu, ve finansal sektördeki işletmelerin hizmet sektöründeki işletmelere göre kârlarını istikrarlı hale getirme tutumlarının daha olası olduğu istatistiksel olarak bulgulanmıştır. Anahtar Kelimeler: Kârın istikrarlı hale getirilmesi, Eckel Modeli, Sektör, İşletme büyüklüğü, İMKB.
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  • 2
27-38
  • English

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