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Evaluating Discretionary Accrual Models Used In Academic Studies In Turkey

Financial statements that are prepared and presented by business management may not reflect the truth sometimes because of the policies implemented by executives to reach special purposes. These applications which obstruct being financial statements correct and reliable can be defined as financial information manipulations or creative accounting applications. Profit management is accepted as an essential factor in researching the existence of related creative accounting applications in international literature; specifying financial manipulations; also researching efficiency of corporate governance and audit committee and investigating trickery and irregularities in enterprises. The discretionary accrual model that was mooted by Healy in research performed to test whether executives who want to increase their personal bonus apply profit management toward increasing the profit. This related model that is 1985 dated has led more than 10 models to reach today by improving several authors. While related models have been used as a criterion to determine the profit management in a widespread manner since 1985, the use of discretionary accrual models in studies in Turkey can be seen as from the 2000s. On the other hand, while the international literature continues to argue whether the skills of related models to estimate the discretionary accruals and reveal the profit management and its conclusions are comparable, revealing the usage rate of these model in Turkey case is the motivation of this study. In this context, the purpose of this research was to show the model preferences and frequency of use in the use of discretionary accrual models in empirical studies in Turkey. In this direction, the studies that were performed by using discretionary accrual models were reviewed; 92 empirical studies were determined. It is seen at the end of evaluation that Modified Jones Model (1995), Beneish Model (1997) and Kothari Model (2005) that are from among the most known discretionary accrual models are the most preferred models in our literature.

Earnings Management, Discretionary Accruals, Modified Jones Model, Beneish Model, Kothari Model


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