THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS: EMPIRICAL EVIDENCE FROM TURKEY

@article{Altintas2017THEIO,
  title={THE IMPACT OF EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS: EMPIRICAL EVIDENCE FROM TURKEY},
  author={Abdurrahman Taylan Altintas},
  journal={The Journal of International Social Research},
  year={2017},
  volume={10},
  pages={885-891}
}
  • A. Altintas
  • Published 30 August 2017
  • Business
  • The Journal of International Social Research
This empirical study focus on demonstrating the relation between of earnings and stock returns by using data from Istanbul Stock Exchange of Turkey (Borsa Istanbul-BIST). This study analyzes the presence of earnings management practices by using financial information of the Turkish listed manufacturing companies. For this purpose, it was tested that low performance companies are prone to apply income increase practices than high performance companies. It was first approved that companies with… 

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