Özet:

Financial reports prepared and presented by business managers may not sometimes reflect the truth due to the policies that managers implement to their specific goals. These practices that prevent the accuracy and reliability of financial statements can be called creative accounting practices or financial information manipulations. In international literature, the investigation of the existence of the relevant creative accounting practices, the detection of financial manipulations, the effectiveness of corporate management, the effectiveness of audit committees and the investigation of fraud and misconduct in, profit management is considered an important element. In 1985, Healy’s old-fashioned model, which Healy revealed in the study that managers who wanted to increase their personal incentive prizes were able to test whether profit management was implemented in a profit-increasing direction, has been developed by many writers over the past thirty years and has led to the achievement of more than a dozen models to the present day. These models are widely used as a measure in the identification of snow management since 1985 in international literature, while in the studies carried out in Turkey, the use of old-fashioned patterns has been found since 2000 years. On the other hand, while the international literature continues to discuss whether the ability and results of the models in question to predict the elderly disturbances and to reveal profit management are comparable, the indication of the rate of use of these models in the Turkish sample has created the motivation of this study. In this context, the purpose of this study is to reveal the preferences of the model and frequencies of use in the use of old-fashioned patterns in the empirical studies carried out in Turkey. In this context, studies conducted in Turkey using the old-fashioned patterns have been scaned and identified 92 empirical research to be evaluated. Among the widely known old-fashioned model, the Modified Jones Model (1995), the Beneish Model (1997) and the Kothari Model (2005) were the most popular models in our national literature.

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