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dc.contributor.authorAltıntaş, Abdurrahman Taylan
dc.contributor.authorOtluoğlu, Emir
dc.contributor.authorSarı, Emre Selçuk
dc.date.accessioned2021-03-05T12:29:00Z
dc.date.available2021-03-05T12:29:00Z
dc.date.issued2017
dc.identifier.citationAltıntaş A. T. , Sarı E. S. , Otluoğlu E., "The Impact of Earnings Management On The Value Relevance Of Earnings: Empirical Evidence From Turkey", The Journal of International Social Research, cilt.10, ss.885-891, 2017
dc.identifier.othervv_1032021
dc.identifier.otherav_ad6642ec-9924-485c-90e2-6e22ec4572d9
dc.identifier.urihttp://hdl.handle.net/20.500.12627/115694
dc.identifier.urihttps://avesis.istanbul.edu.tr/api/publication/ad6642ec-9924-485c-90e2-6e22ec4572d9/file
dc.identifier.urihttps://doi.org/10.17719/jisr.2017.1823
dc.description.abstractThis empirical study focus on demonstrating the relation between of earnings and stock returns by using data from IstanbulStock Exchange of Turkey (Borsa Istanbul-BIST). This study analyzes the presence of earnings management practices by using financialinformation of the Turkish listed manufacturing companies. For this purpose, it was tested that low performance companies are proneto apply income increase practices than high performance companies. It was first approved that companies with low performanceemploy these practices. Thereafter it was examined if these earnings management practices decrease the value relevance of earnings. Totest the hypothesis a model is created to present the relation between reported earnings and stock returns. Our findings display that lowperformance companies tend to increase their earnings so that they can hide their low performance. Our results point out that there issignificant and positive relationship between earnings and market adjusted stock returns for whole sample, however there is nosignificant difference between adjusted market returns of high and low performance companies. In the literature, earnings managementand value relevance studies are mostly based on US data. This study is the first paper that examines the relationship between earningsmanagement, value relevance and financial performance in Turkish manufacturing companies.
dc.language.isoeng
dc.subjectGeneral Decision Sciences
dc.subjectDecision Sciences (miscellaneous)
dc.subjectStrategy and Management
dc.subjectGeneral Business, Management and Accounting
dc.subjectBusiness and International Management
dc.subjectMarketing
dc.subjectSocial Sciences & Humanities
dc.subjectMuhasebe
dc.subjectFinansman
dc.subjectİşletme
dc.subjectSosyal ve Beşeri Bilimler
dc.subjectYÖNETİM
dc.subjectİŞ
dc.subjectEkonomi ve İş
dc.subjectSosyal Bilimler (SOC)
dc.titleThe Impact of Earnings Management On The Value Relevance Of Earnings: Empirical Evidence From Turkey
dc.typeMakale
dc.relation.journalThe Journal of International Social Research
dc.contributor.departmentİstanbul Üniversitesi , İşletme Fakültesi , İşletme/Muhasebe
dc.identifier.volume10
dc.identifier.issue51
dc.identifier.startpage885
dc.identifier.endpage891
dc.contributor.firstauthorID2513055


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