BANKA TİCARİ KREDİ YETKİLİLERİNİN FİNANSAL TABLO MANİPÜLASYONLARINA BAKIŞI: TRABZON VE RİZE İLLERİNDE BİR ARAŞTIRMA
BANK TRADE CREDIT AUTHORITIES’ VIEWS ON MANIPULATION OF FINANCIAL STATEMENTS: A STUDY ON THE PROVINCES OF RIZE AND TRABZON

Summary/Abstract: The aim of this study is to identify the views of bank commercial credit authorities on manipulation of financial statements and to reveal which items in the financial statements are more likely to be manipulated and which items more affect the credibility of the business. For this purpose, a questionnaire was applied to the personnel working in the commercial credit units of banks in the centers of Trabzon and Rize. According to the findings of the research, the items of "Due from shareholders" and "Due to shareholders" are very prone to manipulation and the items of "financial liabilities", "capital", "trade payables" and "expense" are very important in terms of the credibility of the business Furthermore, it was determined that the opinions of commercial credit officers working in the banks of the provincial center of Rize, which has a sectoral development based mainly on agriculture, differ from their colleagues working in the banks of the provincial center of Trabzon showing a sectoral development based on service, agriculture and partly industrialization.

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