The impact of IFRS 16 on earnings management: Evidence from Borsa Istanbul

Göksal Selahatdin Kelten; Ali Atilla Perek

doi:10.53753/jame.2481

Yazarlar

Göksal Selahatdin Kelten Pamukkale University / Türkiye 0000-0002-7273-7613
Ali Atilla Perek Marmara University / Türkiye 0000-0003-4383-0912

10.53753/jame.2481

Özet

This study explores the relationship between earnings management (EM) and the implementation of IFRS 16 - Leases in Borsa Istanbul. Using panel and panel quantile regression analyses, the study examines how IFRS 16, and closely related items (Size, ROA, Leverage, and CFO) effect EM. The analysis includes the annual data of 218 companies traded continuously on Borsa Istanbul in 2014–2021 and uses the Kasznik (1999) model to calculate discretionary accruals. According to the panel regression result, no significant link is observed between IFRS 16 and EM, while quantile regression reveals that IFRS 16 reduces EM in firms implementing small-scale EM applications but increases it in large-scale ones. These findings provide insights for investors, policymakers, regulators, and other market participants, highlighting the complex interplay between accounting standards and managerial discretion in financial reporting at Borsa Istanbul.

Anahtar Kelimeler:

Earnings Management Discretionary Accruals Panel Quantile Regression IFRS 16 Leases Borsa Istanbul Kasznik Model

İndirmeler

İndirme verileri henüz mevcut değil.

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Yazar Biyografisi

Ali Atilla Perek, Marmara University / Türkiye

Assoc. Prof. Dr., Department of Business Administration, Marmara University, Turkey.

The impact of IFRS 16 on earnings management: Evidence from Borsa Istanbul

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Özet

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İndirmeler

Referanslar

Yazar Biyografisi

Ali Atilla Perek, Marmara University / Türkiye

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