img
img
Detecting Falsified Financial Statements Using Data Mining Empirical Research on Finance Sector in Turkey   
Yazarlar (2)
Şen İlker Kıymetli
Serkan Terzi
Devamını Göster
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
BM Sürdürülebilir Kalkınma Amaçları
Atıf Sayıları
Google Scholar 9

Paylaş