BIST'te kayıtlı şirketlerde Covid 19 salgınının kazanç yönetimine etkisi

This research investigates the impact of the COVID-19 pandemic on earnings management (EM) practices among companies listed in the Borsa Istanbul (BIST), focusing on the Turkish economy's response to the global crisis. By employing a modified Jones model (1995) to proxy EM levels through discretionary accruals (DA), we analyze pre- and post-pandemic periods from 2018 to 2021. Control variables include audit quality, gender composition of the management board, years in the market, corporate governance, and financial state. Regression analysis reveals significant relationships between the pandemic and earnings management (EM), rejecting the null hypothesis of no significance. Audit quality positively influences EM, while years in the market and financial distress negatively associate with it, suggesting established companies are less prone to manipulative practices during crises.