Research Article


DOI :10.26650/ibr.2020.49.0044   IUP :10.26650/ibr.2020.49.0044    Full Text (PDF)

The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares

Yaşar BayraktarAsiye Tütüncü

R&D expenditures are important in increasing the level of information and technological development. Efficiency in production, cost reduction and competitive advantage are achieved with the added value created by successful R&D activities. However, in the process of accounting and reporting the R&D expenditures, some manipulative applications can be implemented by the business management for achieving personal or corporate targets. The purpose of this research is to reveal the effect of R&D expenditures on earnings management. In this context, from 2007 to 2018, 65 companies that made R&D expenditures included in BIST-All Shares Index were examined. The earnings management effect calculated on the Modified Jones Model, taking into account the current period, one-year and two-year time lag of R&D expenditures was tested with panel data analysis. As a result of the research, it was determined that R&D expenditures negatively affect earnings management in the current period and positively in lagged periods. In addition, while size and leverage have negative effects on earnings management in the current period, one-year and two-year time lag, no statistically significant relationship was found in terms of return on assets.


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APA

Bayraktar, Y., & Tütüncü, A. (2020). The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares. Istanbul Business Research, 49(2), 301-315. https://doi.org/10.26650/ibr.2020.49.0044


AMA

Bayraktar Y, Tütüncü A. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares. Istanbul Business Research. 2020;49(2):301-315. https://doi.org/10.26650/ibr.2020.49.0044


ABNT

Bayraktar, Y.; Tütüncü, A. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares. Istanbul Business Research, [Publisher Location], v. 49, n. 2, p. 301-315, 2020.


Chicago: Author-Date Style

Bayraktar, Yaşar, and Asiye Tütüncü. 2020. “The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares.” Istanbul Business Research 49, no. 2: 301-315. https://doi.org/10.26650/ibr.2020.49.0044


Chicago: Humanities Style

Bayraktar, Yaşar, and Asiye Tütüncü. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares.” Istanbul Business Research 49, no. 2 (Jul. 2024): 301-315. https://doi.org/10.26650/ibr.2020.49.0044


Harvard: Australian Style

Bayraktar, Y & Tütüncü, A 2020, 'The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares', Istanbul Business Research, vol. 49, no. 2, pp. 301-315, viewed 24 Jul. 2024, https://doi.org/10.26650/ibr.2020.49.0044


Harvard: Author-Date Style

Bayraktar, Y. and Tütüncü, A. (2020) ‘The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares’, Istanbul Business Research, 49(2), pp. 301-315. https://doi.org/10.26650/ibr.2020.49.0044 (24 Jul. 2024).


MLA

Bayraktar, Yaşar, and Asiye Tütüncü. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares.” Istanbul Business Research, vol. 49, no. 2, 2020, pp. 301-315. [Database Container], https://doi.org/10.26650/ibr.2020.49.0044


Vancouver

Bayraktar Y, Tütüncü A. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares. Istanbul Business Research [Internet]. 24 Jul. 2024 [cited 24 Jul. 2024];49(2):301-315. Available from: https://doi.org/10.26650/ibr.2020.49.0044 doi: 10.26650/ibr.2020.49.0044


ISNAD

Bayraktar, Yaşar - Tütüncü, Asiye. The Effect of R&D Expenditures on Earnings Management: A Research on Bist-All Shares”. Istanbul Business Research 49/2 (Jul. 2024): 301-315. https://doi.org/10.26650/ibr.2020.49.0044



TIMELINE


Submitted10.03.2020
First Revision01.05.2020
Last Revision06.09.2020
Accepted05.10.2020
Published Online02.12.2020

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