期刊名称：European Journal of Economic and Political Studies
印刷版ISSN：1307-6000
电子版ISSN：1307-6035
出版年度：2014
期号：2
页码：21-36
语种：English
出版社：Fatih University
摘要：The aim of this study is to test earnings management practices of banks operating in Turkey. It is expected that financial reports should reflect financial position and performance reliably and relevantly. Earnings management, which is a common name used to describe manipulation of financial information, has a negative impact on quality of financial reporting in terms of reliability. This study examines whether banks manipulate their financial information through earnings management techniques. Bank Specific Model is used to test earnings management in this study. Data is gathered from twenty-five banks with five years period from 2009 to 2013 to test earnings management for four periods, 2010 - 2013. Findings show that there may be manipulations of financial information in different years.
