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/library/oar/handle/123456789/25939| Title: | Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector |
| Other Titles: | Muhasebe manipulasyonun tespitinde Beneish modelinin kullanimi : BIST imalat sanayii sektorunde bir ampirik calisma |
| Authors: | Kara, Ekrem Ugurlu, Mustafa Korpi, Mehmet |
| Keywords: | Accounting -- Turkey Stock exchanges -- Turkey Manufacturing industries Misleading financial statements Logistic regression analysis |
| Issue Date: | 2015 |
| Publisher: | ´¡³ó³¾±ð³Ù³æ20;³Òö°ì²µÃ¶³ú |
| Citation: | Kara, E., Ugurlu, M., & Korpi, M. (2015). Using Beneish model in identifying accounting manipulation : an empirical study in BIST manufacturing industry sector. Journal of Accounting, Finance and Auditing Studies, 1(1), 21-39. |
| Abstract: | ¹ó²¹±ô²õ¾±´Ú¾±³¦²¹³Ù¾±´Ç²Ô²õ³æ20;³¾²¹»å±ð³æ20;´Ç²Ô³æ20;´Ú¾±²Ô²¹²Ô³¦¾±²¹±ô³æ20;³Ù²¹²ú±ô±ð²õ³æ20;·É³ó¾±³¦³ó³æ20;²¹°ù±ð³æ20;³Ù³ó±ð³æ20;´Ç³Ü³Ù±è³Ü³Ù²õ³æ20;´Ç´Ú³æ20;²¹³¦³¦´Ç³Ü²Ô³Ù¾±²Ô²µ³æ20;»å±ð³¦°ù±ð²¹²õ±ð²õ³æ20;³Ù³ó±ð³æ20;³¦´Ç²Ô´Ú¾±»å±ð²Ô³¦±ð³æ20;°ù±ð±ô¾±±ð»å³æ20;´Ç²Ô³æ20;³Ù³ó±ð³æ20;´Ú¾±²Ô²¹²Ô³¦¾±²¹±ô³æ20;²õ³Ù²¹³Ù±ð³¾±ð²Ô³Ù²õ.³æ20;¹ó²¹±ô²õ¾±´Ú¾±±ð»å³æ20;´Ú¾±²Ô²¹²Ô³¦¾±²¹±ô³æ20;°ù±ð±è´Ç°ù³Ù²õ³æ20;±ð³¾±ð°ù²µ±ð»å³æ20;²¹²õ³æ20;²¹³æ20;°ù±ð²õ³Ü±ô³Ù³æ20;´Ç´Ú³æ20;³¾²¹²Ô¾±±è³Ü±ô²¹³Ù¾±´Ç²Ô³æ20;³¾¾±²õ²µ³Ü¾±»å±ð³æ20;´Ç°ù³æ20;³¾¾±²õ»å¾±°ù±ð³¦³Ù³æ20;³Ù³ó±ð³æ20;´Ú¾±²Ô²¹²Ô³¦¾±²¹±ô³æ20;²õ³Ù²¹³Ù±ð³¾±ð²Ô³Ù²õ’³æ20;³Ü²õ±ð°ù²õ.³æ20;±õ²Ô³æ20;³Ù³ó¾±²õ³æ20;²õ³Ù³Ü»å²â,³æ20;¾±³Ù³æ20;·É²¹²õ³æ20;°ù±ð²õ±ð²¹°ù³¦³ó±ð»å³æ20;·É³ó±ð³Ù³ó±ð°ù³æ20;132³æ20;´Ú¾±°ù³¾²õ³æ20;³¦´Ç²Ô³Ù¾±²Ô³Ü´Ç³Ü²õ±ô²â³æ20;´Ç±è±ð°ù²¹³Ù¾±²Ô²µ³æ20;¾±²Ô³æ20;²Ñ²¹²Ô³Ü´Ú²¹³¦³Ù³Ü°ù¾±²Ô²µ³æ20;±õ²Ô»å³Ü²õ³Ù°ù²â³æ20;²õ±ð³¦³Ù´Ç°ù³æ20;²¹³Ù³æ20;±õ²õ³Ù²¹²Ô²ú³Ü±ô³æ20;³§³Ù´Ç³¦°ì³æ20;·¡³æ³¦³ó²¹²Ô²µ±ð³æ20;(µþ±õ³§°Õ)³æ20;²ú±ð³Ù·É±ð±ð²Ô³æ20;³Ù³ó±ð³æ20;²â±ð²¹°ù²õ³æ20;´Ç´Ú³æ20;2010-2012³æ20;²¹°ù±ð³æ20;»å°ù²¹·É²Ô³æ20;³Ù´Ç³æ20;³¾²¹²Ô¾±±è³Ü±ô²¹³Ù¾±´Ç²Ô³æ20;¾±²Ô³æ20;²¹³¦³¦´Ç³Ü²Ô³Ù¾±²Ô²µ.³æ20;µþ±ð²Ô±ð¾±²õ³ó³æ20;³¾´Ç»å±ð±ô³æ20;¾±²õ³æ20;³Ù³ó±ð³æ20;³¾´Ç²õ³Ù³æ20;±è°ù±ð´Ú±ð°ù°ù±ð»å³æ20;³¾´Ç»å±ð±ô³æ20;¾±²Ô³æ20;±ô¾±³Ù±ð°ù²¹³Ù³Ü°ù±ð³æ20;²¹²õ³æ20;³¾²¹²Ô¾±±è³Ü±ô²¹³Ù¾±´Ç²Ô³æ20;¾±»å±ð²Ô³Ù¾±´Ú²â¾±²Ô²µ³æ20;³¾´Ç»å±ð±ô.³æ20;±õ²Ô³æ20;³Ù³ó±ð³æ20;²õ³Ù³Ü»å²â,³æ20;±ô´Ç²µ¾±²õ³Ù¾±³¦³æ20;°ù±ð²µ°ù±ð²õ²õ¾±´Ç²Ô³æ20;³¾±ð³Ù³ó´Ç»å³æ20;·É²¹²õ³æ20;³Ü²õ±ð»å³æ20;²¹²Ô»å³æ20;¾±³Ù³æ20;·É²¹²õ³æ20;³¦´Ç²Ô³¦±ô³Ü»å±ð»å³æ20;³Ù³ó²¹³Ù³æ20;³Ù³ó±ð³æ20;°ù²¹³Ù±ð²õ³æ20;²¹²õ³æ20;°Â´Ç°ù°ì¾±²Ô²µ³æ20;°ä²¹±è¾±³Ù²¹±ô³æ2¹ó;°Õ´Ç³Ù²¹±ô³æ20;´¡²õ²õ±ð³Ù²õ(°Â°ä³æ2¹ó;°Õ´¡),³æ20;°Â´Ç°ù°ì¾±²Ô²µ³æ20;°ä²¹±è¾±³Ù²¹±ô³æ2¹ó;³§²¹±ô±ð²õ(°Â°ä³æ2¹ó;³§²¹±ô±ð²õ),³æ20;±·±ð³Ù³æ20;°Â´Ç°ù°ì¾±²Ô²µ³æ20;°ä²¹±è¾±³Ù²¹±ô³æ2¹ó;³§²¹±ô±ð²õ(±·°Â°ä³æ2¹ó;³§²¹±ô±ð²õ)³æ20;²¹²Ô»å³æ20;±·²¹³Ù³Ü°ù²¹±ô³æ20;³¢´Ç²µ²¹°ù¾±³Ù³ó³¾³æ20;´Ç´Ú³æ20;°Õ´Ç³Ù²¹±ô³æ20;¶Ù±ð²ú³Ù²õ(±·³¢°Õ¶Ù)³æ20;²¹°ù±ð³æ20;±ð´Ú´Ú±ð³¦³Ù¾±±¹±ð³æ20;¾±²Ô³æ20;¾±»å±ð²Ô³Ù¾±´Ú²â¾±²Ô²µ³æ20;³Ù³ó±ð³æ20;³¾²¹²Ô¾±±è³Ü±ô²¹³Ù¾±´Ç²Ô³æ20;¾±²Ô³æ20;²¹³¦³¦´Ç³Ü²Ô³Ù¾±²Ô²µ. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/25939 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS, 1(1) - A2.pdf | 528.61 kB | Adobe PDF | View/Open |
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