BENFORD YASASI VE BENEISH MODEL İLE MUHASEBE MANİPÜLASYONUNUN BELİRLENMESİ: AMPİRİK BİR UYGULAMA

Yıl 2023, Sayı: 28, 88 - 103, 21.08.2023

Esin Nesrin Can , Çiğdem Özarı

https://doi.org/10.58348/denetisim.1312567

Öz

Bu çalışmanın ana amacı Benford Yasası’ndan ve Beneish Modelinden yararlanılarak olası finansal hilenin/hatanın ve/veya muhasebe manipülasyonunun gerçekleşip gerçekleşmediğini tespit etmek ve bu tespitin bu modeller yardımıyla doğru zamanda tespit edilip edilemeyeceğini belirlemektir. Bu amaç doğrultusunda iflası açıklanmış Borsa İstanbul’da faaliyet göstermiş bir şirketin (ABC) açıklanan son beş yıllık verisinden yararlanılmıştır. Çalışmada değerlendirilen iki model, ABC şirketinin son beş yıllık veri setinde olası manipülasyon tespit edilmesi sebebiyle, uygun zamanı belirleme kabiliyetini doğru bir şekilde ele almakta sınırlı kalmıştır. İki model arasında benzer sonuçlar elde edilmiştir.

Anahtar Kelimeler

Beneish Model, Benford Yasası, Muhasebe Manipülasyonu.

Kaynakça

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• İnternet Kaynakları https://www.kgk.gov.tr/Portalv2Uploads/files/Duyurular/v2/BDS/BDSyeni11092019/BDS_265.pdf (KGK- Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu, BDS 265), Erişim Tarihi: 06.06.2023) www.kap.org.tr