MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ
Yıl: 2018 Cilt: 11 Sayı: 1 Sayfa Aralığı: 63 - 76 Metin Dili: Türkçe İndeks Tarihi: 18-10-2019
MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ
Öz: Muhasebe bilim insanları tarafından yoğun ilgi görmüştür. Literatürde 3çeşidi bulunan kazanç yönetimi yöntemleri: a) tahakkukların yönetimi yo-luyla, b) faaliyetlerin yönetimi ile ve c) sınıflandırma yolu ile yapılan ka-zanç yönetimidir. Bu çalışmada öncelikle literatürde geniş yer bulan butekniklerin nasıl ölçüldüğü açıklanmıştır. Tahakkukların yönetimi yoluylayapılan kazanç yönetimi; toplam tahakkuk modelleri, belirli bir tahakkuküzerine yoğunlaşan modeller ve gelirin bir eşik etrafında toplanmasını öl-çen modeller olarak ele alınmıştır. Faaliyet düzeylerinin yönetimi yoluylayapılan kazanç yönetiminde Roy Chowdhury (2006) tarafından geliştirenve faaliyet giderlerinin düşürülmesi, satışları arttırmak için geçici olaraksatış fiyatını düşürmek, satılan malın maliyeti içinde yer alan sabit genelüretim giderlerini düşürmek gibi yöntemleri ölçen modeller açıklanmıştır.Son olarak McVay (2006) tarafından geliştirilen sınıflandırma yolu ile yapı-lan kazanç yönetimini ölçen model açıklanmıştır. Ayrıca yöneticileri kazançyönetimi yapmaya iten nedenler literatürdeki çalışmalara dayanarak elealınmıştır.
Anahtar Kelime: Konular:
EARNINGS MANAGEMENT TECHNIQUES IN ACCOUNTING LITERATURE
Öz: Earnings management received substantial attention from the accounting academicians. There are three types of earnings management methods in the literature as: accrual management, real earnings management and classification shifting. In this study firstly research designs to detect earnings management that are commonly employed in the literature are mentioned. Accrual management can be measured in three ways; a) aggregate accruals method, b) studies based on specific accruals, and c) studies based on the distribution of earnings after management. For real earnings management the models developed by RoyChowdhury (2006) to detect; the reduction of discretionary expenditure, sales manipulation by accelerating the timing of sales through price discounts or more leni- ent credit terms, and overproduction to cut prices or to decrease COGS (Cost of Goods Sold), are mentioned. Lastly classification shifting model developed by McVay (2006) to detect misclassification of core expenses as special items is mentioned briefly. Additionally the motives behind the earnings management are mentioned briefly by giving reference to the studies in the literature.
Anahtar Kelime: Konular:
Belge Türü: Makale Makale Türü: Derleme Erişim Türü: Erişime Açık
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| APA | ADIGÜZEL H (2018). MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. , 63 - 76. |
| Chicago | ADIGÜZEL HÜMEYRA MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. (2018): 63 - 76. |
| MLA | ADIGÜZEL HÜMEYRA MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. , 2018, ss.63 - 76. |
| AMA | ADIGÜZEL H MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. . 2018; 63 - 76. |
| Vancouver | ADIGÜZEL H MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. . 2018; 63 - 76. |
| IEEE | ADIGÜZEL H "MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ." , ss.63 - 76, 2018. |
| ISNAD | ADIGÜZEL, HÜMEYRA. "MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ". (2018), 63-76. |
| APA | ADIGÜZEL H (2018). MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. Muhasebe ve Vergi Uygulamaları, 11(1), 63 - 76. |
| Chicago | ADIGÜZEL HÜMEYRA MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. Muhasebe ve Vergi Uygulamaları 11, no.1 (2018): 63 - 76. |
| MLA | ADIGÜZEL HÜMEYRA MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. Muhasebe ve Vergi Uygulamaları, vol.11, no.1, 2018, ss.63 - 76. |
| AMA | ADIGÜZEL H MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. Muhasebe ve Vergi Uygulamaları. 2018; 11(1): 63 - 76. |
| Vancouver | ADIGÜZEL H MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ. Muhasebe ve Vergi Uygulamaları. 2018; 11(1): 63 - 76. |
| IEEE | ADIGÜZEL H "MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ." Muhasebe ve Vergi Uygulamaları, 11, ss.63 - 76, 2018. |
| ISNAD | ADIGÜZEL, HÜMEYRA. "MUHASEBE LİTERATÜRÜNDE KAZANÇ YÖNETİMİ TEKNİKLERİ". Muhasebe ve Vergi Uygulamaları 11/1 (2018), 63-76. |
