出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study focuses on the impact of a more comprehensive set of scenarios that might be followed by accounting practitioners and leading to earnings manipulations, where such scenarios are yet to be investigated in Turkey and this study is the first to explore this issue. This study examines the ethical perception differences concerning the three types of earnings manipulations; which are income smoothing, earnings management and big bath accounting, between users and preparers' perspectives of financial information in Turkey. A structured questionnaire composed of seven scenarios was used to elicit responses from users; based on 82 financial analysts and portfolio managers' responses, and preparers of financial statements; using responses from 56 independent and 56 company affiliated accountants. The results reveal that there are significant differences between the ethical perceptions of users and preparers related to some types of earnings manipulations. Additionally, the most unethical tool of earnings manipulations is fraudulent accounting, followed by manipulation through accounting changes and manipulation through operational changes. The study provides insight on the current and potential direction of earnings manipulation in Turkey and help regularity bodies in their efforts to tighten and improve reporting standards and regulations.
