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- Title
Bankalarda Kâr Yönetimi Uygulamaları: Türkiye'de Katılım ve Yatırım Bankaları Üzerine Bir Analiz.
- Authors
ÇETİN, Hüseyin; GÜÇLÜ, Ali
- Abstract
This study identified earnings management behaviours of investment and participation banks in Turkey. Banks typically conduct earnings management activities through accrued variables found in financial statements. The study was done by analysing the data of these banks from 2005-2019. Panel data analysis is used as an analysis method. According to analysis findings, it was determined that banks were involved in earnings management activities using the loan loss allowances variable in their financial statements. However, a meaningful statistical relationship between the loan loss allowances dependent variable and macroeconomic variables such as inflation, interest and growth rate were not detected.
- Subjects
TURKEY; LOAN loss reserves; EARNINGS management; INTEREST rates; DATABASES; BANK investments
- Publication
Sosyoekonomi, 2022, Vol 30, Issue 53, p465
- ISSN
1305-5577
- Publication type
Article
- DOI
10.17233/sosyoekonomi.1052700