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DC Field | Value | Language |
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dc.contributor.author | Kara, Ekrem | - |
dc.contributor.author | Ugurlu, Mustafa | - |
dc.contributor.author | Korpi, Mehmet | - |
dc.date.accessioned | 2018-01-19T08:24:42Z | - |
dc.date.available | 2018-01-19T08:24:42Z | - |
dc.date.issued | 2015 | - |
dc.identifier.citation | Kara, E., Ugurlu, M., & Korpi, M. (2015). Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector. Journal of Accounting, Finance and Auditing Studies, 1(1), 21-39. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/25939 | - |
dc.description.abstract | Falsifications made on financial tables which are the outputs of accounting decreases the confidence relied on the financial statements. Falsified financial reports emerged as a result of manipulation misguide or misdirect the financial statements’ users. In this study, it was researched whether 132 firms continuously operating in Manufacturing Industry sector at Istanbul Stock Exchange (BIST) between the years of 2010-2012 are drawn to manipulation in accounting. Beneish model is the most preferred model in literature as manipulation identifying model. In the study, logistic regression method was used and it was concluded that the rates as Working Capital/Total Assets(WC/TA), Working Capital/Sales(WC/Sales), Net Working Capital/Sales(NWC/Sales) and Natural Logarithm of Total Debts(NLTD) are effective in identifying the manipulation in accounting. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Accounting -- Turkey | en_GB |
dc.subject | Stock exchanges -- Turkey | en_GB |
dc.subject | Manufacturing industries | en_GB |
dc.subject | Misleading financial statements | en_GB |
dc.subject | Logistic regression analysis | en_GB |
dc.title | Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector | en_GB |
dc.title.alternative | Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS, 1(1) - A2.pdf | 528.61 kB | Adobe PDF | View/Open |
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