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- Title
TÜRKİYE'DE HALKA AÇIK ŞİRKETLERDE ORTAYA ÇIKAN MUHASEBE HİLELERİNİN SPK BÜLTENLERİ ÜZERİNDEN ANALİZİ: 2011-2020.
- Authors
DEMİR, Zekeriya
- Abstract
Accounting frauds that occur in publicly traded companies are not only damage confidence in the capital markets, but also cause many investors to suffer. As a result of the accounting frauds that emerged in companies such as Enron, WorldCom in the USA, Parmalat, Ahold, Vivendi in Europe, Toshiba and Olympus in Japan, thousands of investors were victimized and the values of these companies were almost gone to zero. Although there are important studies on this subject in the world, it is seen that there are not many studies on accounting frauds in publicly traded companies in Turkey. This study aims to draw attention to the subject and make contribution to the literature. The scope of the study was determined as accounting frauds that emerged in public companies subject to CMB audit between the years 2011-2020, and fraudulent and illegal transactions detected by scanning the CMB Bulletins were analyzed and classified. According to the findings obtained in the study, it was concluded that the fraudulent accounting methods used in different countries were also used in public companies in Turkey, but when compared with the fraud amounts and penalties applied to fraudulent transactions, they remained at very low levels and were far from deterrent. In addition, it is among the results that foreign affiliates and subsidiaries are used to hide these frauds, rather than the use of special purpose companies or off-shore companies as in Europe and America.
- Subjects
ACCOUNTING fraud; PUBLIC companies; ACCOUNTING methods; FOREIGN subsidiaries; CAPITAL market; FORENSIC accounting; OLYMPUS Corp.; VIVENDI SA
- Publication
Financial Analysis / Mali Cozum Dergisi, 2022, Vol 32, Issue 170, p211
- ISSN
1303-5444
- Publication type
Article