IDEAS home Printed from https://ideas.repec.org/a/sos/sosjrn/240216.html
   My bibliography  Save this article

The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul

Author

Listed:
  • Gamze SEVİMLİ-ÖRGÜN
  • Mehmet AYGÜN

Abstract

The main aim of this study is to examine the relationship between cost stickiness, earnings management and firm characteristics. Data from 196 companies operating in Borsa Istanbul for 2012- 2020 were used to achieve this aim. The ABJ method was frequently used in the literature to measure cost stickiness, and the Modified Jones Model was used as an earnings management indicator. According to the analysis results using the balanced panel data analysis method, no statistically significant relationship between cost stickiness and earnings management could be obtained. On the other hand, it has been determined that there are significant relationships between cost stickiness and firm characteristics, including firm profitability, debt ratio, firm size and firm age.

Suggested Citation

  • Gamze SEVİMLİ-ÖRGÜN & Mehmet AYGÜN, 2024. "The Relationship Between Cost Stickiness and Earnings Management and Firm Characteristics: A Review on Borsa Istanbul," Sosyoekonomi Journal, Sosyoekonomi Society, issue 32(60).
    • Handle: RePEc:sos:sosjrn:240216
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/tr/download/article-file/3166746
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Cost Stickiness; Earnings Management; Firm Characteristics.;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sos:sosjrn:240216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Aysen Sivrikaya (email available below). General contact details of provider: http://www.sosyoekonomijournal.org/home.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.