Finansal Bilgi Manipülasyonunun Beneish Modeli Yardımıyla Ölçülmesi: BIST İmalat Sanayi Üzerine Bir Araştırma
Measurement of Financial Information Manipulation with The Help of Beneish Model: A Research on BIST Manufacturing Industry

Summary/Abstract: The financial information manipulation has been the crucial subject of the recent years with the effect of various perspectives related to the earning management. Because of the conflicts of interest of information users, the manipulation possibility of the financial reports belonging to the businesses, which are the important actor of financial markets, is present. The managers can apply the financial information manipulation by showing the financial position and performance of business different from what they currently are thanks to the flexibility that the accrual basis of accounting provides them. In this study, the finding related to whether the businesses processing in BIST manufacturing industry have applied the financial information manipulation or not via Beneish model has been carried out. In addition to this, the finding related to which variables have effect on whether any businesses have carried out the financial information manipulation or not by using logistic regression has been done. The obtained results show powerful evidences on behalf of the fact that the financial information manipulation has taken its source from the accrual basis of accounting.

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