Does financial crisis impact earnings management? Evidence from Turkey

被引：13
|
作者：
Turegun, Nida [1 ]
机构：
[1] Ozyegin Univ, Sch Appl Sci, Istanbul, Turkey
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2020年 / 31卷 / 01期
关键词：
accounting quality; Borsa Istanbul; earnings management; financial crisis; investor protection; ACCRUALS; QUALITY;
D O I：
10.1002/jcaf.22418
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：64 / 71
页数：8
相关论文
共 50 条
  • [1] Financial Crisis And Earnings Management: The European Evidence
    Filip, Andrei
    Raffournier, Bernard
    INTERNATIONAL JOURNAL OF ACCOUNTING, 2014, 49 (04): : 455 - 478
  • [2] Impact of earnings management on firm's financial performance - evidence from India
    Verma, Deepak
    Dawar, Varun
    Chaudhary, Pankaj
    JOURNAL OF INDIAN BUSINESS RESEARCH, 2025,
  • [3] The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets
    Martens, Wil
    Yapa, Prem W. S.
    Safari, Maryam
    INTERNATIONAL JOURNAL OF FINANCIAL STUDIES, 2020, 8 (04): : 1 - 25
  • [4] The impact of debt, taxation and financial crisis on earnings management: the case of Greece
    Mamatzakis, Emmanuel
    Pegkas, Panagiotis
    Staikouras, Christos
    MANAGERIAL FINANCE, 2023, 49 (01) : 110 - 134
  • [5] Does ESG performance have an impact on financial performance? Evidence from Turkey
    Yavuz, Melih Sefa
    Tatli, Hasan Sadik
    Bozkurt, Gozde
    Ongel, Gokten
    JOURNAL OF ENTREPRENEURSHIP MANAGEMENT AND INNOVATION, 2025, 21 (01) : 24 - 42
  • [6] THE IMPACT OF THE CRISIS ON EARNINGS MANAGEMENT
    Callao Gaston, Susana
    Jarne Jarne, Jose Ignacio
    REVISTA DE CONTABILIDAD-SPANISH ACCOUNTING REVIEW, 2011, 14 (02) : 59 - 85
  • [7] Earnings Management and Financial Distress: Evidence from India
    Agrawal, Khushbu
    Chatterjee, Chanchal
    GLOBAL BUSINESS REVIEW, 2015, 16 : 140S - 154S
  • [8] Impact of an economic crisis - Evidence from Turkey
    Okumus, F
    Karamustafa, K
    ANNALS OF TOURISM RESEARCH, 2005, 32 (04) : 942 - 961
  • [9] When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size
    Ghafran, Chaudhry
    O'Sullivan, Noel
    Yasmin, Sofia
    JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2022, 47
  • [10] How does real earnings management respond to the 2007-2008 financial crisis?
    Li, Zhigang
    Hsu, Yuan-Teng
    Gao, Xiang
    PACIFIC ACCOUNTING REVIEW, 2020, 32 (04) : 495 - 517
12345