Perspectives of Accounting ProfessionalsTowards A Research on Earnings Management Practices of SMEs in Turkey
Journal Title: Muhasebe ve Finansman Dergisi - Year 2016, Vol 18, Issue 71
Abstract
This study investigates professional accountants' perspectives in terms of earnings management practices in Turkey. In this context, a survey application was administered to professional accountants in Aydın, İzmir, and Malatya. The results reveal that 71% of the participants believe SMEs apply both profit-reducing and profit-increasing earnings management techniques in Turkey. Among the most referenced reasons in the literature for earnings management; reducing tax expenses, reducing debt costs, and attracting investors are determined as three most important reasons for SMEs to apply earnings management techniques.
Authors and Affiliations
Sedat ERDOĞAN, Bilal SOLAK, Seçkin GÖNEN
Keywords
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