INCOME SMOOTHING AND FIRM-SPECIFIC FACTORS: TURKEY CASE

This study investigates the income smoothing behaviours of listed firms in BIST from period spans 2012 to 2019. The scrutinizes such at sectoral level. Moreover, relationship between firm-specific factors -size, leverage, growth- and practices are also examined. For detection so-called Eckel Model (1981) model is used. Based on analysis it found that 1 3 observation manufacturing sector, 5 utility transportation sector 2 finance implement 2012-2019. Regarding factors, compared with non-smoothing firms, income- smaller, low leveraged exhibit lower growth sector. smaller comparing non- firms. Lastly, there no significant difference income-smoothing regards for & industry.