Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi
Corporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associated with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels.
| Yazar |
Ocak, Murat Arikboga, Dursun |
| Yayın Türü | Article |
| Tek Biçim Adres | https://hdl.handle.net/20.500.11831/7642 |
| Konu Başlıkları |
Corporate Governance
Earnings Management Independent Members Female Members |
| Koleksiyonlar |
Araştırma Çıktıları | Ön Baskı | WoS | Scopus | TR-Dizin | PubMed 02- WoS İndeksli Yayınlar Koleksiyonu |
| Dergi Adı | İstanbul Üniversitesi İşletme Fakültesi Dergisi |
| Cild | 46 |
| Dergi Sayısı | 1 |
| Sayfalar | 98 - 116 |
| Yayın Tarihi | 2017 |
| Eser Adı [dc.title] | Kurumsal Yönetişim Bileşenlerinin Tahakkuk Esaslı Kâr Yönetimi Üzerine Etkileri: Bağımsız Üyelerin ve Kadın Üyelerin Önemi |
| Yazar [dc.contributor.author] | Ocak, Murat |
| Yazar [dc.contributor.author] | Arikboga, Dursun |
| Yayıncı [dc.publisher] | İstanbul Üniversitesi |
| Yayın Türü [dc.type] | article |
| Özet [dc.description.abstract] | Corporate governance has important role to constrain earnings management practices. In this paper, it investigated the constraining effect of corporate governance components which measured with some qualitative characteristics on the accruals based earnings management using 922 firm-year observations (second model 904 firm-year observations) in Borsa Istanbul National All Index between 2008 and 2013, using the panel data analysis. The results reveal that the percentage of the independent board members, the percentage of the independent audit committee members and the percentage of the female members on board are negatively associated with accruals based earnings management at significant levels. Further, the presence of independent and female members on board and audit committee are negatively associated with accruals based earnings management with significant levels. |
| Kayıt Giriş Tarihi [dc.date.accessioned] | 2020-03-18 |
| Yayın Tarihi [dc.date.issued] | 2017 |
| Açık Erişim Tarihi [dc.date.available] | 2020-03-18 |
| Dil [dc.language.iso] | tur |
| Konu Başlıkları [dc.subject] | Corporate Governance |
| Konu Başlıkları [dc.subject] | Earnings Management |
| Konu Başlıkları [dc.subject] | Independent Members |
| Konu Başlıkları [dc.subject] | Female Members |
| Haklar [dc.rights] | info:eu-repo/semantics/openAccess |
| Alternatif Başlık [dc.title.alternative] | The Effects of Corporate Governance Components on Accruals Based Earnings Management: The Importance of Independent and Female Members |
| Yayının ilk sayfa sayısı [dc.identifier.startpage] | 98 |
| Yayının son sayfa sayısı [dc.identifier.endpage] | 116 |
| Dergi Adı [dc.relation.journal] | İstanbul Üniversitesi İşletme Fakültesi Dergisi |
| Dergi Sayısı [dc.identifier.issue] | 1 |
| Cild [dc.identifier.volume] | 46 |
| Tek Biçim Adres [dc.identifier.uri] | https://hdl.handle.net/20.500.11831/7642 |
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