Türkiye Muhasebe Ve Finansal Raporlama Standartlarının Kazanç Yönetimi Uygulamalarına Etkisi (Araştırma Makalesi)

The purpose of this study is to observe the relation between mandatory application of Turkish Accounting and Reporting Standards and practices of accrual based earning management. Data from the years 2000 and 2008, belonging to the facilities registered in Istanbul Stock Exchange and operating in manufacturing industry, have been used for this purpose. The dependent variable of this study is earning management practices while the independent variable is TAS-TFRS and the control variables are company size, growth, leverage ratio and net profit change. Optional accruals have been considered as earning management indicator whereas Kothari Model has been used to determine them. The independent variable TMS-TFRS has been added to the model as dummy variable. In the light of obtained findings, it has been detected that earning management practices decrease as a result of mandatory application of Turkish Accounting and Reporting Standards. Moreover, it has been ascertained that earning management practices have a positive and meaningful connection with leverage ratio as well as growth; yet a negative and meaningful one with company size.