Impact of Firm Size Indebtedness on Earnings Management
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 66
Abstract
The main purpose of this study is to investigate the effects of firm size and indebtedness on earning management. In the study including 2009–2012 periods and data’s of 230 of Listing Istanbul, regression analysis is used. In the study total assets are used as proxy for firm size and indebtedness ratio is used as proxy for indebtedness. Discretionary accruals are used to measure the earning management. According to the results of the study, there is a positive relationship between the earning management and the firm size. However, there is a negative and statistically significant relationship between the earning management and the indebtedness.
Authors and Affiliations
Mehmet AYGÜN, Aysel AKÇAY
Keywords
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