A Study On Food Sector Firms Listed At Borsa Istanbul In Terms Of Creative Accounting Practices Cover Image

Yaratıcı Muhasebe Uygulamaları Açısından Borsa İstanbul’da İşlem Gören Gıda Sektöründeki Şirketler Üzerine Bir Uygulama
A Study On Food Sector Firms Listed At Borsa Istanbul In Terms Of Creative Accounting Practices

Author(s): Tuğba Dölen
Subject(s): Economy, Financial Markets, Accounting - Business Administration
Published by: İşletme Araştırmaları Dergisi
Keywords: Creative Accounting; Creative Accounting Practices; Financial Information Manipulation;

Summary/Abstract: Public companies turn to creative accounting practices to obtain fund at a lower cost, pay less tax, distribute more dividend, and increase their firm and share values. Creative accounting practices are used for financial information manipulation, which reduces the confidence of information users in firms engaged in these activities. This study aims to determine whether or not the food sector firms that have been listed at Borsa Istanbul for at least 10 years turned to creative accounting practices and engaged in manipulation between 2013 and 2014 through the Beneish TR model.

  • Issue Year: 8/2016
  • Issue No: 1
  • Page Range: 576-591
  • Page Count: 16
  • Language: Turkish