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
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