The purpose of this study is to present the manipulation possibility of companies in the stock market. Data used in the study are obtained via BIST companies’ financial statements. The research sample is composed of 28 companies in the BIST Food Sector. 25 firms are evaluated out of 28, which have data suitable for analysis. Beneish method which is adopted by Küçüksözen for Turkey is used to determine whether those companies manipulate financial statements or not. The findings show that out of 25 companies, it is obvious that 7 of them do not manipulate by creative accounting applications, it is possible that 4 of them manipulate, there are findings that, 5 of them have a probability to manipulate and finally it is obvious that 9 of them really manipulate.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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