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What is Expense

Chapter 13
International Financial Reporting Standards and New Directions in Earnings Management
Monetary amount of goods and services consumed to obtain benefit.
Published in Chapter:
Developments in Earnings Management Practices in the IFRS Perspective: An Application in a Public Company
Oguzhan Carikci (Suleyman Demirel University, Turkey) and Mahmut Sami Ozturk (Suleyman Demirel University, Turkey)
Copyright: © 2019 |Pages: 15
DOI: 10.4018/978-1-5225-7817-8.ch013
Abstract
Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.
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