The aim of the study is comparatively to examine the financial reporting quality. In the study, the data of the companies operating in the Food, Beverage and Tobacco sector of Borsa Istanbul (BIST) for the period 2018-2022 were used. Modified Jones, Kasznik, Larcker-Richardson and Performance Matched Modified Jones models based on earnings management were used as indicators of financial reporting quality. Pooled panel data analysis was used to estimate the four models, and financial reporting quality was compared by company, year, and model. The results obtained from the study show that the majority of the companies in the sector have turned to discretionary accrual practices that reduce earnings in 2018 and 2019, and increase earnings from 2020. However, according to the results of the four models used in the study, it was determined that the financial reporting quality of the sector companies was the highest in 2020 and the lowest in 2022. In addition, it has been observed that companies identified as having low or high financial reporting quality in the Performance Matched Adjusted Jones Model generally differ from the companies identified in other models.