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Detecting Falsified Financial Statements Using Data Mining: Empirical Research on the Finance Sector in Turkey

Author

Listed:
  • İlker Kıymetli Şen

    (Okan University)

  • Serkan Terzi

    (Cankiri Karatekin University)

Abstract

The purpose of this paper is to develop a reliable model in order to determine the falsified financial statements (FFSs) of finance sector listed on the Istanbul Stock Exchange (ISE). In this paper, we conducted our research on financial statements of financial services companies for FFSs in ISE based on the auditor’s opinion. The results of this paper are compatible with previous studies and represent the indication of falsification risks of listed companies’ financial statements. In addition, we identified that some of the selected variables represent appropriate indication of FFSs.

Suggested Citation

  • İlker Kıymetli Şen & Serkan Terzi, 2012. "Detecting Falsified Financial Statements Using Data Mining: Empirical Research on the Finance Sector in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 27(96), pages 76-94, July.
    • Handle: RePEc:acc:malfin:v:27:y:2012:i:96:p:76-94
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