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| Özet |
| The purpose of this paper is to develop a reliable model in order to determine the falsified financial statements (FFSs) of finance sector listed on the Istanbul Stock Exchange (ISE). In this paper, we conducted our research on financial statements of financial services companies for FFSs in ISE based on the auditor’s opinion. The results of this paper are compatible with previous studies and represent the indication of falsification risks of listed companies’ financial statements. In addition, we identified that some of the selected variables represent appropriate indication of FFSs. |
| Anahtar Kelimeler |
| Makale Türü | Özgün Makale |
| Makale Alt Türü | Uluslararası alan indekslerindeki dergilerde yayınlanan tam makale |
| Dergi Adı | MALİYE VE FİNANS YAZILAR DERGİSİ |
| Dergi ISSN | 1308-6014 |
| Dergi Tarandığı Indeksler | EBSCO |
| Makale Dili | İngilizce |
| Basım Tarihi | 07-2012 |
| Cilt No | 26 |
| Sayı | 96 |
| Sayfalar | 67 / 82 |
| Makale Linki | http://web.b.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=2&sid=4d08884e-45d0-486e-828f-746d59dcd35b%40sessionmgr198&hid=125 |