IDEAS home Printed from https://ideas.repec.org/a/ege/journl/v13y2013i1p43-52.html
   My bibliography  Save this article

Muhasebe Manipulasyonu ve Firma Performansi Iliskisi: IMKB Uygulamasi

Author

Listed:
  • Idiris VARICI

    (Recep Tayyip Erdogan Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

  • Bunyamin ER

    (Karadeniz Teknik Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

Abstract

Isletme ile ilgili nihai bilgileri iceren finansal tablolarin guvenilirligi isletmenin cikar gruplari tarafindan oldukca onemlidir. Ancak isletmelerin muhasebe kayitlarina dayali olarak olusturulan nihai bilgiler muhasebe manipulasyonu yoluyla dogrulugundan uzaklasabilmektedirler. Dogru ve guvenilir olmayan bilgiler ilgili cikar gruplari ve toplum uzerinde onemli etkiye sahiptirler. Bu onemi acisindan muhasebe manipulasyonunun belirlenmesi gerekli olmaktadir. Muhasebe manipulasyonunun belirlenmesine yonelik literaturde kullanilan en etkili yontemlerden biri olan Beneish yontemi ile IMKB 100’de faaliyet gosteren imalat isletmelerinin muhasebe manipulasyonu yapip yapmadigi bu arastirmada belirlenmistir. Toplam 39 isletmenin 20 tanesinde muhasebe manipulasyonu olma ihtimali ortaya cikmistir. Daha sonra muhasebe manipulasyonu yapmaya sebep olabilecek firma performans olculeri arastirilmis ve aktif devir hizi, finansman orani ve faaliyet kar marjinin etkili olabilecegi ortaya cikmistir. Lojistik regresyon modelinin kullanildigi bu bolumde modelin siniflandirma yuzdesinin toplam olarak %79,5 ile iyi oldugu belirlenmistir.

Suggested Citation

  • Idiris VARICI & Bunyamin ER, 2013. "Muhasebe Manipulasyonu ve Firma Performansi Iliskisi: IMKB Uygulamasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(1), pages 43-52.
    • Handle: RePEc:ege:journl:v:13:y:2013:i:1:p:43-52
    as

    Download full text from publisher

    File URL: http://www.onlinedergi.com/makaledosyalari/51/pdf2013_1_5.pdf
    Download Restriction: no
    File URL: http://onlinedergi.com/eab/arsiv/arsiv.aspx
    File Function: Website of the journal issue
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kayahan TÜM, 2015. "Investigating Frauds in Goverment Accounting," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(6), pages 892-907, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ege:journl:v:13:y:2013:i:1:p:43-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Baris Gök (email available below). General contact details of provider: https://edirc.repec.org/data/iiegetr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.