{"id":1450,"date":"2018-10-13T12:34:46","date_gmt":"2018-10-13T09:34:46","guid":{"rendered":"http:\/\/www.gokberkcan.com\/2018\/10\/makale-yayimi\/"},"modified":"2022-01-31T10:58:31","modified_gmt":"2022-01-31T07:58:31","slug":"makale-yayimi","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=1450","title":{"rendered":"Makale Yay\u0131m\u0131"},"content":{"rendered":"<p>Sevgili dostum Murat Ocak ile yazd\u0131\u011f\u0131m\u0131z &#8220;Engagement partner attributes and earnings quality: evidence from Borsa \u0130stanbul&#8221; ba\u015fl\u0131kl\u0131 makalemiz Afro-Asian J. of Finance and Accounting&#8217;in 8.cildinin 4.say\u0131s\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r. Makaleye ait bilgiler a\u015fa\u011f\u0131da sunulmu\u015ftur.<br \/>\n<a href=\"http:\/\/www.inderscience.com\/info\/inarticle.php?artid=95236\">Afro-Asian J. of Finance and Accounting<\/a><br \/>\n<strong>\u00d6zet<\/strong>: This paper investigates the effects of engagement partners&#8217; attributes on earnings quality using 725 firm*year observations between 2008 and 2013 from Borsa \u0130stanbul manufacturing industry firms. We use two indicators of earnings quality to test the effects of gender, educational background, experience and certification from among engagement partners&#8217; attributes. Our findings emphasise that engagement partners&#8217; attributes do not have any impact on real activities-based earnings management but have an impact on accruals-based earnings management. Female engagement partners have a negative effect on the absolute value of discretionary accruals, especially in negative discretionary accruals. On the other hand, we find that engagement partners with longer experience have negative impact on the absolute and negative discretionary accruals.<br \/>\n<strong>Anahtar<\/strong> <strong>Kelimeler<\/strong>: earnings quality; engagement partner; gender; experience; accruals; real activities; Turkey; emerging markets; jel codes: M40; M41.<br \/>\n<strong>DOI:<\/strong> 10.1504\/AAJFA.2018.10015517<br \/>\nG\u00f6nderim Tarihi: 10 May\u0131s 2017<br \/>\nKabul Tarihi: 07 Kas\u0131m 2017<br \/>\n\u00c7evrimi\u00e7i Tarihi: 20 A\u011fustos 2018<br \/>\nOcak, M. and Can, G. (2018) \u2018Engagement partner attributes and earnings quality: evidence from Borsa \u0130stanbul\u2019, Afro-Asian J. Finance and Accounting, Vol. 8, No. 4, pp.351\u2013388.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sevgili dostum Murat Ocak ile yazd\u0131\u011f\u0131m\u0131z &#8220;Engagement partner attributes and earnings quality: evidence from Borsa \u0130stanbul&#8221; ba\u015fl\u0131kl\u0131 makalemiz Afro-Asian J. of Finance and Accounting&#8217;in 8.cildinin 4.say\u0131s\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r. Makaleye ait bilgiler a\u015fa\u011f\u0131da sunulmu\u015ftur. Afro-Asian J. of Finance and Accounting \u00d6zet: This paper investigates the effects of engagement partners&#8217; attributes on earnings quality using 725 firm*year observations [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1450","post","type-post","status-publish","format-standard","hentry","category-yayinlar"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1450"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1450\/revisions"}],"predecessor-version":[{"id":2147,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1450\/revisions\/2147"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}