Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/25939
Title: | Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector |
Other Titles: | Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma |
Authors: | Kara, Ekrem Ugurlu, Mustafa Korpi, Mehmet |
Keywords: | Accounting -- Turkey Stock exchanges -- Turkey Manufacturing industries Misleading financial statements Logistic regression analysis |
Issue Date: | 2015 |
Publisher: | Ahmet Gökgöz |
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. |
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. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/25939 |
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 | |
---|---|---|---|---|
JAFAS, 1(1) - A2.pdf | 528.61 kB | Adobe PDF | View/Open |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.