| Yazarlar |
Yaşar Bayraktar
Karadeniz Teknik Üniversitesi, Türkiye |
Doç. Dr. Asiye TÜTÜNCÜ
Kastamonu Üniversitesi, Türkiye |
| 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. |
| Anahtar Kelimeler |
| R&D Expenditures | Earnings Management | Panel Data Analysis |
| Makale Türü | Özgün Makale |
| Makale Alt Türü | ESCI dergilerinde yayımlanan tam makale |
| Dergi Adı | ISTANBUL BUSINESS RESEARCH |
| Dergi ISSN | 2630-5488 |
| Dergi Tarandığı Indeksler | ESCI |
| Makale Dili | İngilizce |
| Basım Tarihi | 11-2020 |
| Cilt No | 49 |
| Sayı | 2 |
| Sayfalar | 303 / 317 |
| Doi Numarası | 10.26650/ibr.2020.49.0044 |
| Makale Linki | https://dergipark.org.tr/en/pub/ibr/issue/58135/859691 |
| Atıf Sayıları | |
| WoS | 1 |
| Google Scholar | 4 |
