The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares

Yasar BAYRAKTAR; Asiye TUTUNCU

doi:https://doi.org/10.26650/ibr.2020.49.0044

Makale detayları

The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares

Yazarlar:

Yasar BAYRAKTAR | Asiye TUTUNCU

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim

Dergi:

Istanbul Business Research 2020 Vol.49 Issue 2, pp.301-315

Belge Tipi:

Makale

Yayın Tarihi:

11/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000480049

Sıklık:

İki Yıllık

eISSN:

2630-5488

DOI:

https://doi.org/10.26650/ibr.2020.49.0044

Özet:

 

R&D expenditures are important in increasing the level of information and technological development. Efficiency in production, cost reduction and competitive advantage are achieved with the added value created by successful R&D activities. However, in the process of accounting and reporting the R&D expenditures, some manipulative applications can be implemented by the business management for achieving personal or corporate targets. The purpose of this research is to reveal the effect of R&D expenditures on earnings management. In this context, from 2007 to 2018, 65 companies that made R&D expenditures included in BIST-All Shares Index were examined. The earnings management effect calculated on the Modified Jones Model, taking into account the current period, one-year and two-year time lag of R&D expenditures was tested with panel data analysis. As a result of the research, it was determined that R&D expenditures negatively affect earnings management in the current period and positively in lagged periods. In addition, while size and leverage have negative effects on earnings management in the current period, one-year and two-year time lag, no statistically significant relationship was found in terms of return on assets.

Makale detayları

The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares

Yazarlar: Yasar BAYRAKTAR | Asiye TUTUNCU

Yayıncı: Istanbul University

Ana Başlıklar: Yönetim

Dergi: Istanbul Business Research 2020 Vol.49 Issue 2, pp.301-315

Belge Tipi: Makale

Yayın Tarihi: 11/2020

Belge Dili: İngilizce

Document ID (Org No.): 2000480049

Sıklık: İki Yıllık

eISSN: 2630-5488

DOI: https://doi.org/10.26650/ibr.2020.49.0044

Sayı

Yazarlar:

Yasar BAYRAKTAR | Asiye TUTUNCU

Yayıncı:

Istanbul University

Ana Başlıklar:

Yönetim

Dergi:

Istanbul Business Research 2020 Vol.49 Issue 2, pp.301-315

Belge Tipi:

Makale

Yayın Tarihi:

11/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000480049

Sıklık:

İki Yıllık

eISSN:

2630-5488

DOI:

https://doi.org/10.26650/ibr.2020.49.0044