THE RELATIONSHIP BETWEEN SUSTAINABILITY AND EARNINGS MANAGEMENT: A STUDY ON OECD COUNTRIES

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dc.contributor.authorYalçın, Neriman
dc.contributor.authorGüneş, Mehmet
dc.date.accessioned2025-01-06T17:24:27Z
dc.date.available2025-01-06T17:24:27Z
dc.date.issued2023
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractThis study aims to investigate the relationship between earnings management and sustainability performance of publicly traded (other than financial companies) companies in OECD countries. We analysed this in two periods, specifically 2000-2009 and 2010-2020 in founding member countries of OECD by using Panel Data Analysis techniques. The increase in sustainability performance data led to a natural break point in the analysis. The findings show that there is a statistically significant relationship between sustainability performance and earnings management with all its sub-components revealing that an increase in sustainability performance leads to a decrease in earnings management.
dc.identifier.endpage390
dc.identifier.issn1302-258X
dc.identifier.issn2564-7164
dc.identifier.issueMODAVICA Özel Sayısı
dc.identifier.startpage365
dc.identifier.trdizinid1163544
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1163544
dc.identifier.urihttps://hdl.handle.net/20.500.14669/1248
dc.identifier.volume25
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe Bilim Dünyası Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectSustainability
dc.subjectOECD countries
dc.subjectEarnings management
dc.titleTHE RELATIONSHIP BETWEEN SUSTAINABILITY AND EARNINGS MANAGEMENT: A STUDY ON OECD COUNTRIES
dc.typeArticle

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