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)

Abstract

The financial information manipulation has been the crucial subject of the recent \nyears with the effect of various perspectives related to the earning management. \nBecause of the conflicts of interest of information users, the manipulation possibility of \nthe financial reports belonging to the businesses, which are the important actor of \nfinancial markets, is present. The managers can apply the financial information \nmanipulation by showing the financial position and performance of business different \nfrom what they currently are thanks to the flexibility that the accrual basis of \naccounting provides them. In this study, the finding related to whether the businesses \nprocessing in BIST manufacturing industry have applied the financial information \nmanipulation or not via Beneish model has been carried out. In addition to this, the \nfinding 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 \ndone. The obtained results show powerful evidences on behalf of the fact that the \nfinancial information manipulation has taken its source from the accrual basis of \naccounting.

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