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Muhasebe Manipülasyonu ve Firma Performansi Iliskisi: IMKB Uygulamasi/The Relation Accounting Manipulation and Firm Performance: An Application of ISE
Ist Teil von
Ege akademik bakıs, 2013-01, Vol.13 (1), p.43
Ort / Verlag
Izmir: Ege University Faculty of Economics and Administrative Sciences
Erscheinungsjahr
2013
Link zum Volltext
Quelle
Free E-Journal (出版社公開部分のみ）
Beschreibungen/Notizen
Reliability of financial statements that containing final imformation about the enterprises is very important. However, the final imformation based on the accounting records of enterprise can be not accuracy through accounting manipülation. Inaccurate and untrusting imformation has an important impact on relevant interest groups and society. In terms of this importance, determining of manipülation is necessary. In this research, Beneish methods that one of the most effective methods used literatures is used. With this method, manifacturing enterprises operating in ISE 100 were investigated that whether theese enterprises makes accounting manipülation or not. Possibilty of accounting manipulation has emerged in 20 to 39 enterprised. Then, firm performance measures that could lead to accounting manipulation are investigated, and asset turnover, financing rate and operating profit magrin appeared to be effective. Logistic regression model used in this section. Persentage of model classification is 79.5% and this rate is good. [PUBLICATION ABSTRACT]