Yaratıcı Muhasebe Uygulamaları Açısından Borsa İstanbul da İşlem Gören Gıda Sektöründeki Şirketler Üzerine Bir Uygulama (A Study On Food Sector Firms Listed At Borsa Istanbul In Terms Of Creative Accounting Practices)

摘要

Public companies turn to creative accounting practices to obtain fund at a lowercost, pay less tax, distribute more dividend, and increase their firm and share values.Creative accounting practices are used for financial information manipulation, whichreduces the confidence of information users in firms engaged in these activities. Thisstudy aims to determine whether or not the food sector firms that have been listed atBorsa Istanbul for at least 10 years turned to creative accounting practices andengaged in manipulation between 2013 and 2014 through the Beneish TR model.