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- Title
İHTİYATLILIK KAVRAMININ ÖLÇÜLMESİ VE BİST'TE İŞLEM GÖREN ŞİRKETLER ÜZERİNE BİR UYGULAMA*.
- Authors
ÖZER, Gökhan; MERTER, Abdullah Kürşat
- Abstract
The aim of this study is to determine which of the two most commonly used methods in the literature, "Profit/Stock Return" and Accruals/Cash Flows" models better measure the conservatism level of companies. In addition, three different observation periods were used for each model in order to determine which period best represents the level of conservatism. In this context, the conservatism levels of 263 listed companies in BIST between 2004 and 2017 were tested using panel data regression analysis. The research findings show that companies have conservatism practices in three periods according to the Profit/Stock Return model and that the periodic conservatism levels are close to each other, while the Accruals/Cash Flows model shows that they have conservatism practices in only one observation period.
- Subjects
PANEL analysis; CASH flow; REGRESSION analysis; CONSERVATISM; DATA analysis
- Publication
World of Accounting Science, 2020, Vol 22, Issue 1, p1
- ISSN
1302-258X
- Publication type
Article
- DOI
10.31460/mbdd.583104