Kazanç Kalitesi ve Yönetiminin İşletmelerin Finansal Performansı Üzerine Etkisi: İSO 500 İşletmeleri Üzerine Bir Araştırma(The Effect of Earnings Quality and Management on The Financial Performance of Enterprise: A Research on ISO 500 Enterprises)

Abstract

The purpose of this study; public enterprises that rank among the first 500 industrial organizations according to the ISO ranking, detection of whether earnings management is applied or not the effect of the earnings management practices on the financial performance and the explanation of the relationship between earnings management and earnings quality. In order to achieve enterprises that are registered in Borsa Istanbul between 2006 and 2013 will be selected among 500 large companies under Istanbul Chamber of Industry. The relationship of the earnings management and earnings quality with the financial performance of the enterprise will be tried to be explained with the use of Linear Regression Method. The outcomes of the analysis detected the existence of earnings management in BIST.

Keywords

• Earnings Quality
• Earnings Management
• Financial Performance
• Linear Regression