Author/Authors
VARICI, İdiris Recep Tayyip Erdoğan Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey , ER, Bünyamin Karadeniz Teknik Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey
Title Of Article
The Relation Accounting Manipulation and Firm Performance: An Application of ISE
شماره ركورد
44366
Abstract
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.
From Page
43
NaturalLanguageKeyword
Accounting manipulation , beneish model , firm performance
JournalTitle
Ege Academic Review (EAR)
To Page
52
JournalTitle
Ege Academic Review (EAR)
Link To Document