Investigation Of The Relationship Between Earnings Management And Firms Investment: BIST Manufacturing Sector Case

被引：0

作者：

Temiz, Huseyin ^{[1
]}

Ipci, Mustafa Omer ^{[2
]}

机构：

[1] Hacettepe Univ, IIBF, Ankara, Turkey

[2] Bozok Univ, IIBF, Yozgat, Turkey

来源：

EGE ACADEMIC REVIEW | 2018年 / 18卷 / 03期

关键词：

Earnings Management; Fixed Assets; Firms' Investment;

D O I：

10.21121/eab.2018339490

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this study, the relationship between earnings management and firms' capital expenditures is empirically investigated. To calculate required metric values, five different earnings management models in literature (ACC, DREV, CFO, DEXP, PROD) and BHV model for firms' investments are being used. In this content, the study includes data of 120 companies from BIST Manifacturing Sector for 2006-2014. Obtained results of the study have been explained under three main topics. First, firms with earnings increasing applications invest simultaneously more than expected. Second, firms with earnings decreasing applications invest less then expected. Third, statistically significant deviation from expected investment level differences are detected between ranked firms according to increasing/decreasing earnings management metrics. Besides, obtained results from different earnings management models are statistically singificant apart from DEXP model.

引用

页码：409 / 421

页数：13

共 50 条

[11] Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms [J].

Duh R.-R. ;

Hsu A.W.-H. ;

Leung S. .

Review of Quantitative Finance and Accounting, 2015, 44 (1) :41-67

[12] Does Investment Bankers' Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms? [J].

He, Xianjie ;

Pittman, Jeffrey ;

Stein, Sarah E. ;

Yin, Huifang .

AUDITING-A JOURNAL OF PRACTICE & THEORY, 2024, 43 (02) :103-129

[13] What is the Relationship Between REIT Governance and Earnings Management? [J].

Anglin, Paul ;

Edelstein, Robert ;

Gao, Yanmin ;

Tsang, Desmond .

JOURNAL OF REAL ESTATE FINANCE AND ECONOMICS, 2013, 47 (03) :538-563

[14] Reviews on the Relationship between Capital Structure and Earnings Management [J].

Wang Jing ;

Li Shante .

PROCEEDINGS OF THE 3RD (2011) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, VOLS 1 AND 2, 2011, :538-542

[15] What is the Relationship Between REIT Governance and Earnings Management? [J].

Paul Anglin ;

Robert Edelstein ;

Yanmin Gao ;

Desmond Tsang .

The Journal of Real Estate Finance and Economics, 2013, 47 :538-563

[16] The Relationship between Corporate Social Performance and Earnings Management [J].

Gargouri, Rim Makni ;

Francoeur, Claude ;

Shabou, Ridha .

CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION, 2010, 27 (04) :320-334

[17] Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management [J].

Shi, Hao ;

Liu, Haijian ;

Wu, Yixue .

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2024, 22 (03) :500-526

[18] Differences in earnings management between firms using US GAAP and IAS/IFRS [J].

Liu, Chunhui ;

Yuen, Chun Yip ;

Yao, Lee J. ;

Chan, Siew H. .

REVIEW OF ACCOUNTING AND FINANCE, 2014, 13 (02) :134-+

[19] Relationship between Equity Incentives and Earnings Management of Listed Companies [J].

Xu, Siqi .

PSYCHOLOGY, MANAGEMENT AND SOCIAL SCIENCE, 2013, 17 :118-121

[20] An Empirical Study on the Relationship between Institutional Investors and Earnings Management [J].

Shen, Zunhuan ;

Duan, Aman .

PROCEEDINGS OF THE 2012 INTERNATIONAL CONFERENCE ON MANAGEMENT INNOVATION AND PUBLIC POLICY (ICMIPP 2012), VOLS 1-6, 2012, :312-316

← 1 2 3 4 5 →