OWNERSHIP STRUCTURE AND EARNINGS QUALITY: AN EXAMINATION ON BORSA ISTANBUL

Earnings quality has become an important concept in accounting and finance literature in recent years and a number of studies on the subject have been made. In this study, the relationship between ownership structure and earnings quality is examined. The study in which benefited 130 companies registered in the stock exchange Istanbul are used covers 2014-2015 years. In the study, institutional ownership, managerial ownership, foreign ownership and dispersed ownership were used as indicators of ownership structure. Discretionary accruals have been used as indicators of earnings quality consistent with the literature. In the result of the study, a positive and statistically significant relationship is found between earnings quality and foreign ownership which is used as the ownership structure indicatorHowever, a significant relationship has not been obtained between earnings quality and the other ownership structure indicators