The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul Maliyet Yapışkanlığı ile Kâr Yönetimi ve Firma Karakteristikleri Arasındaki İlişki: Borsa İstanbul Üzerine Bir İnceleme

Sevimli Örgün G., Aygün M.

Sosyoekonomi, cilt.32, sa.60, ss.339-363, 2024 (ESCI) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 32 Sayı: 60
  • Basım Tarihi: 2024
  • Doi Numarası: 10.17233/sosyoekonomi.2024.02.16
  • Dergi Adı: Sosyoekonomi
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.339-363
  • Anahtar Kelimeler: Cost Stickiness, Earnings Management, Firm Characteristics
  • Van Yüzüncü Yıl Üniversitesi Adresli: Evet

Özet

The main aim of this study is to examine the relationship between cost stickiness, earnings management and firm characteristics. Data from 196 companies operating in Borsa Istanbul for 2012-2020 were used to achieve this aim. The ABJ method was frequently used in the literature to measure cost stickiness, and the Modified Jones Model was used as an earnings management indicator. According to the analysis results using the balanced panel data analysis method, no statistically significant relationship between cost stickiness and earnings management could be obtained. On the other hand, it has been determined that there are significant relationships between cost stickiness and firm characteristics, including firm profitability, debt ratio, firm size and firm age.