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dc.contributor.authorGurunlu, Meltem
dc.date.accessioned2024-07-03T07:26:34Z
dc.date.available2024-07-03T07:26:34Z
dc.date.issued2024en_US
dc.identifier.citationGürünlü, M. (2024). The Moderating Effect of the Business Group Affiliation on the Relationship between Debt and Earnings Management: Evidence from Borsa Istanbul. Sustainability, 16(11), 4620.en_US
dc.identifier.issn20711050
dc.identifier.urihttps://doi.org/10.3390/su16114620
dc.identifier.urihttps://hdl.handle.net/20.500.12294/4121
dc.description.abstractEarnings quality is crucial to provide investors and lenders with accurate information about the economic health of the firm and to help them make the right decisions. This paper examines whether the pooling of financial resources and internal funds allocation in corporate groups has a positive effect on earnings quality through reduced earnings management practices in affiliated firms. It is hypothesized that the funding benefits of pooling financial resources in corporate groups allow affiliated firms to reduce solvency problems arising from higher leverage, which in turn reduces incentives for earnings management. The study is based on a balanced panel data set of 95 non-financial firms traded on Borsa Istanbul covering the period between 2015 and 2022 (8 years) with a total of 760 observations. Using management's discretionary accruals as a proxy variable to measure management's flexibility to engage in earnings management, this study finds that being affiliated to a business group reduces earnings management incentives in group affiliates when firm's leverage increases. The business group's support on the debt-leveraged firm alleviates the motivation for earnings management practices.en_US
dc.language.isoengen_US
dc.publisherMultidisciplinary Digital Publishing Institute (MDPI)en_US
dc.relation.ispartofSUSTAINABILITYen_US
dc.identifier.doi10.3390/su16114620en_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.subjectEMERGING MARKETSen_US
dc.subjectCOVENANT VIOLATIONSen_US
dc.subjectQUALITYen_US
dc.subjectENTRENCHMENTen_US
dc.subjectLEVERAGEen_US
dc.subjectPERFORMANCEen_US
dc.subjectOWNERSHIPen_US
dc.subjectIMPACTen_US
dc.titleThe Moderating Effect of the Business Group Affiliation on the Relationship between Debt and Earnings Managementen_US
dc.title.alternativeEvidence from Borsa Istanbulen_US
dc.typearticleen_US
dc.departmentİktisadi ve İdari Bilimler Fakültesi, Uluslararası Ticaret ve Finans Bölümüen_US
dc.authorid0000-0001-6790-4256en_US
dc.identifier.volume16en_US
dc.identifier.issue11en_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.institutionauthorGurunlu, Meltem
dc.authorwosidKRW-4899-2024en_US
dc.authorscopusid36442122100en_US
dc.identifier.wosqualityQ2en_US
dc.identifier.wosWOS:001245454300001en_US
dc.identifier.scopus2-s2.0-85195800748en_US


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