Engagement partner attributes and earnings quality: Evidence from Borsa İstanbul

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dc.authorscopusid57202220817
dc.authorscopusid57204111979
dc.contributor.authorOcak M.
dc.contributor.authorCan G.
dc.date.accessioned2024-06-12T10:25:38Z
dc.date.available2024-06-12T10:25:38Z
dc.date.issued2018
dc.description.abstractThis paper investigates the effects of engagement partners' attributes on earnings quality using 725 firm*year observations between 2008 and 2013 from Borsa İstanbul 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' attributes. Our findings emphasise that engagement partners' 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. Copyright © 2018 Inderscience Enterprises Ltd.en_US
dc.identifier.doi10.1504/AAJFA.2018.095236
dc.identifier.endpage388en_US
dc.identifier.issn1751-6447
dc.identifier.issue4en_US
dc.identifier.scopus2-s2.0-85054506791en_US
dc.identifier.scopusqualityQ3en_US
dc.identifier.startpage351en_US
dc.identifier.urihttps://doi.org/10.1504/AAJFA.2018.095236
dc.identifier.urihttps://hdl.handle.net/20.500.14551/16443
dc.identifier.volume8en_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherInderscience Publishersen_US
dc.relation.ispartofAfro-Asian Journal of Finance and Accountingen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAccruals; Earnings Quality; Emerging Markets; Engagement Partner; Experience; Gender; Jel Codes: M40; M41; Real Activities; Turkeyen_US
dc.titleEngagement partner attributes and earnings quality: Evidence from Borsa İstanbulen_US
dc.typeArticleen_US

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