We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
BİR KÂR YÖNETİMİ ARACI OLARAK SINIFLANDIRMA DEĞİŞTİRMESİ: LİTERATÜR İNCELEMESİ.
- Authors
ÇETİN, Eray; YAŞAR, Alpaslan
- Abstract
Earnings management has been the subject of different studies in the literature by means of classification shifting which is accepted as a third earnings management tool in the literature along with other earnings management tools. In the literature, earnings management has generally been investigated by shifting the classification of the income statement and cash flow statement. The aim of this study is to reveal empirical evidence in the literature on earnings management through the use of classification shifting as a third instrument of earnings management. For this purpose, 27 academic researches in which earnings management was investigated by were determined. It has been determined in this context that the classification of earnings management is generally carried out by shifting the income statement items. In the literature, specifically, the classification shifting has been examined by shifting the main operating expenses (core expenses) to non-recurring items (special items, unusual items, etc.), discontinued operations, and non-operating expenses. The findings in the literature show that classification shifting-based earnings management is used as a third tool in managing earnings. In addition, it has been observed that empirical research on other forms of classification shifting is needed to expand the literature.
- Subjects
EARNINGS management; FINANCIAL statements; OPERATING costs; CASH flow
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 157, p49
- ISSN
1303-5444
- Publication type
Article