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Journals / Muhasebe Bilim Dünyası Dergisi / 2021 / Cilt: 23 - Sayı: 3

ACCOUNTING MANIPULATION: AN APPLICATION ON THE WHOLESALE AND RETAIL TRADE, RESTAURANTS AND HOTELS SECTOR IN BIST

MUHASEBE MANİPÜLASYONU: BİST’TE YER ALAN TOPTAN VE PERAKENDE TİCARET, LOKANTALAR VE OTELLER SEKTÖRÜ ÜZERİNE BİR UYGULAMA

İbrahim Emre GÖKTÜRK
Hüseyin Serdar YALÇINKAYA
Pages
512–531
Publication Date
2022-10-19
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In the study, a model was prepared to determine the tendencies of companies to manipulate accounting information by using the Beneish Model and it was determined that the resulting model was 71.2% successful in the control group.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In this study, the data of 10 companies that were found to perform accounting information manipulation among companies in the BIST wholesale and retail trade, restaurants and hotels sector and 21 control companies without manipulation information were used in CMB bulletins between 2017-2019.
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Key Findings & Data:In this study, the data of 10 companies that were found to perform accounting information manipulation among companies in the BIST wholesale and retail trade, restaurants and hotels sector and 21 control companies without manipulation information were used in CMB bulletins between 2017-2019.
💡
Conclusion & Impact:In the study, a model was prepared to determine the tendencies of companies to manipulate accounting information by using the Beneish Model and it was determined that the resulting model was 71.2% successful in the control group.
🔬Design:Modeling & Simulation
📍Scope:2017-2019 Verileri
⚙️Variables:Muhasebe · Muhasebe bilgisi · mali tablolar

Abstract

In this study, the data of 10 companies that were found to perform accounting information manipulation among companies in the BIST wholesale and retail trade, restaurants and hotels sector and 21 control companies without manipulation information were used in CMB bulletins between 2017-2019. In the study, a model was prepared to determine the tendencies of companies to manipulate accounting information by using the Beneish Model and it was determined that the resulting model was 71.2% successful in the control group.

Özet

Bu çalışmada 2017-2019 yılları arasında SPK bültenlerinde, BİST toptan ve parekende ticaret, lokantalar ve oteller sektöründe yer alan şirketler içerisinde muhasebe bilgi manipülasyonu gerçekleştirdiği tespit edilen 10 şirket ile manipülasyon bilgisi bulunmayan 21 kontrol şirketin verileri kullanılmıştır. Çalışmada Beneish Modeli’ nden faydalanılarak şirketlerin muhasebe bilgi manipülasyonu yapma eğilimlerinin tespitine yönelik olarak bir model hazırlanmış ve sonuçta elde edilen modelin kontrol grubunda %71,2 oranında başarılı olduğu tespit edilmiştir.

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Cite This Article

GÖKTÜRK, İ. E., YALÇINKAYA, H. S. (2022). ACCOUNTING MANIPULATION: AN APPLICATION ON THE WHOLESALE AND RETAIL TRADE, RESTAURANTS AND HOTELS SECTOR IN BIST. Muhasebe Bilim Dünyası Dergisi, Cilt: 23 - Sayı: 3, 512–531. https://ajindex.com/articles/582084

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