GERÇEĞE AYKIRI FİNANSAL TABLOLARIN TESPİTİNDE VERİ MADENCİLİĞİNİN KULLANIMI: TÜRKİYE’DE FİNANS SEKTÖRÜ ÜZERİNE AMPRİK BİR ARAŞTIRMA

Yıl 2012, Cilt: 1 Sayı: 96, 76 - 94, 01.07.2012

İlker Kıymetli Şen Serkan Terzi

Öz

Anahtar Kelimeler

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GERÇEĞE AYKIRI FİNANSAL TABLOLARIN TESPİTİNDE VERİ MADENCİLİĞİNİN KULLANIMI: TÜRKİYE’DE FİNANS SEKTÖRÜ ÜZERİNE AMPİRİK BİR ARAŞTIRMA

Öz

Bu çalışmanın amacı, İstanbul Menkul Kıymetler Borsası (İMKB) finans sektöründe işlem gören şirketler için gerçeğe aykırı finansal tabloları belirlemek amacıyla güvenilir bir model geliştirmektir. Çalışmada kullanılan veriler, İMKB finans sektörüne kote olan şirketlerin denetlenmiş finansal tablolarından elde dilmiştir. Yapılan çalışmada elde edilen bulgular, önceki çalışmalarla uyumlu olup, yayınlanan finansal tabloların tahrif edilme riski taşıdığını göstermektedir. Ayrıca seçilen değişkenlerden bazılarının gerçeğe aykırı finansal tablolarının belirlenmesinde iyi bir gösterge olduğu sonucuna ulaşılmıştır

Anahtar Kelimeler

Tahrif Etme, Finansal Tablolar, Veri Madenciliği, Finans Sektörü

Kaynakça

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