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ABD Doları ve AVRO Döviz Kurlarının Nümerik Desen Analizi

Yıl 2015, Cilt: 5 Sayı: 2, 215 - 226, 31.12.2015

Öz

Bu çalışmada, ABD Doları/TL ve AVRO/TL döviz kurlarının nümerik desenleri

1.1.2003-31.12.2014 dönemine ait veriler ile analiz edilmiştir. Döviz kurlarının analizi için

Newcomb-Benford Kanununun ikinci basamak referans dağılımı kullanılmıştır. Çalışmanın

sonucunda, 2003, 2004, 2008, 2010 ve 2014 yıllarında ABD Doları/TL’nin ve 2005, 2006, 2007,

2009 ve 2012 yıllarında AVRO/TL’nin nümerik desenlerinin Newcomb-Benford Kanununun

ikinci basamak referans dağılımına uygun olduğuna ilişkin istatistiksel olarak anlamlı sonuçlar

bulunmuştur.

Kaynakça

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  • Clippe, P. ve Ausloos, M. (2012). Benford’s Law and Theil Transform of Financial Data, Physica A, 391 (2012): 6556–6567.
  • Çalış, Y., Keleş, E. ve Engin, A. (2014). Hilenin Ortaya Çıkartılmasında Bilgi Teknolojilerinin Önemi ve Bir Uygulama, Muhasebe ve Finansman Dergisi, 93-108.
  • Çinko, M. (2014). BIST-100 Getirileri Dağılımının Benford Kanunu ile Testi, Journal of Economics, Finance and Accounting, 1 (3) 184-191.
  • De Ceuster, M., Dhaene, G. ve Schatteman, T. (1998). On the Hypothesis of Psychological Barriers in Stock Markets and Benford’s Law, Journal of Empirical Finance, 5 (1): 263-267.
  • Deckert, J., Myagkov M. ve Ordeshook, P. (2011). Benford’s Law and the Detection of Election Fraud, Political Analysis, 19 (3): 245–268.
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  • Durtschi, C., Hillison, W. ve Pacini, C. (2004). The Effective Use of Benford's Law to Assist in Detecting Fraud in Accounting Data, Journal of Forensic Accounting, 5 (1): 17-34.
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  • Gava, A. ve Vitiello, L. (2014). Inflation, Quarterly Balance Sheets and the Possibility of Fraud: Benford’s Law and the Brazilian Case, Journal of Accounting – Business & Management, 21 (1): 43-52.
  • Giles, D. E. (2007). Benford’s Law and Naturally Occurring Prices in Certain ebaY Auctions, Applied Economics Letters, 14 (1): 157–161.
  • Gonzalez-Garcia, J. ve Pastor, G. (2009). Benford's Law and Macroeconomic Data Quality. IMF Working Papers, 1-20.
  • Guan, L., Lin, F. ve Fang, W. (2008). Goal-Oriented Earnings Management: Evidence from Taiwanese Firms, Emerging Markets Finance & Trade, 44 (4): 19-32.
  • Günnel, S. ve Todter, K. (2007). Does Benford’s Law Hold In Economic Research And Forecasting. Deutsche Bundesbank Discussion Paper Series, 1-32.
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  • Pinkham, R. (1961). On The Distribution of the First Significant Digits, Annals of Mathematical Statistic, 32 (1): 1223-1230.
  • Rauch, B., Göttsche, M., Brähler, G. ve Kronfeld, T. (2014). Deficit Versus Social Statistics: Empirical Evidence for the Effectiveness of Benford’s Law, Applied Economics Letters, 21(3): 147–151.
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  • Skousen, C., Guan, L. ve Wetzel, T. (2004). Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers, Round Earnings, Journal of International Financial Management and Accounting, 15 (3): 212-234.
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  • Uyar, A. ve Uzuner, M. T. (2014). Benford Yasasının Sermaye Piyasasında Faaliyet Gösteren Aracı Kurumların Konsolide Bilançolarına Uygulanması, Trakya University Journal of Social Science, 16 (1): 87-97.
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  • Yanık, R. ve Samancı T. (2013). Benford Kanunu ve Muhasebe Verilerinde Uygulanmasına Ait Kamu Sektöründe Bir Uygulama, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 17 (1): 335-348.
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Toplam 51 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Murat Engin Akkaş

Yayımlanma Tarihi 31 Aralık 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 5 Sayı: 2

Kaynak Göster

APA Akkaş, M. E. (2015). ABD Doları ve AVRO Döviz Kurlarının Nümerik Desen Analizi. Karabük Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 5(2), 215-226.