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Muhasebe Manipülasyonu ve Muhasebe Bilgi Kalitesine Etkisi

Year 2013, Issue: 58, 41 - 54, 01.04.2013

Abstract

Muhasebe bilgileri hem işletme içi hem de işletme dışı bilgi kullanıcılarına bilgiler sunmaktadır. Muhasebe açısından bu tarafların genel adı “bilgi kullanıcısı”dır. Bilgi kullanıcılarının kaliteli (doğru, güvenilir ve gerçeği yansıtan) bilgi kullanması muhasebenin temel amaçlarındandır. Muhasebe süreci sonucunda ortaya çıkan bilginin yukarıda açıklandığı üzere kaliteli olması amaçlanır. Bu açıdan bu çalışmada muhasebe manipülasyonu uygulamalarının muhasebe bilgi kalitesi üzerindeki etkileri sezgisel yöntemle irdelenmiştir ve olumsuz etkileri açıklanmaya çalışılmıştır.

Accounting Manipulation And Its Effects On The Accounting Information Quality

Year 2013, Issue: 58, 41 - 54, 01.04.2013

Abstract

Accounting information provides information for both internal and external information users. Considering accounting, they are generally called “data users”. One of the main goals of accounting is to use correct, reliable and real information. As explained above, the information generated at the end of accounting process is aimed to be correct, reliable and real. In this respect, effects of accounting manipulation practices’ on information quality were analized with intuitive method and its negative effects are discussed in this study.

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Details

Other ID JA93DE94NP
Journal Section Research Article
Authors

Bilge Leyli Elitaş This is me

Publication Date April 1, 2013
Submission Date April 1, 2013
Published in Issue Year 2013 Issue: 58

Cite

APA Elitaş, B. L. (2013). Accounting Manipulation And Its Effects On The Accounting Information Quality. The Journal of Accounting and Finance(58), 41-54.
AMA Elitaş BL. Accounting Manipulation And Its Effects On The Accounting Information Quality. The Journal of Accounting and Finance. April 2013;(58):41-54.
Chicago Elitaş, Bilge Leyli. “Accounting Manipulation And Its Effects On The Accounting Information Quality”. The Journal of Accounting and Finance, no. 58 (April 2013): 41-54.
EndNote Elitaş BL (April 1, 2013) Accounting Manipulation And Its Effects On The Accounting Information Quality. The Journal of Accounting and Finance 58 41–54.
IEEE B. L. Elitaş, “Accounting Manipulation And Its Effects On The Accounting Information Quality”, The Journal of Accounting and Finance, no. 58, pp. 41–54, April 2013.
ISNAD Elitaş, Bilge Leyli. “Accounting Manipulation And Its Effects On The Accounting Information Quality”. The Journal of Accounting and Finance 58 (April 2013), 41-54.
JAMA Elitaş BL. Accounting Manipulation And Its Effects On The Accounting Information Quality. The Journal of Accounting and Finance. 2013;:41–54.
MLA Elitaş, Bilge Leyli. “Accounting Manipulation And Its Effects On The Accounting Information Quality”. The Journal of Accounting and Finance, no. 58, 2013, pp. 41-54.
Vancouver Elitaş BL. Accounting Manipulation And Its Effects On The Accounting Information Quality. The Journal of Accounting and Finance. 2013(58):41-54.