Indicators of the Fraudulent Financial Reporting - Ertan, Yasemin;Yücel, Elif
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With using financial and non financial performance measures together, fraduelent financial reporting can be predicted before the big damages. In line with importance of using financial and non financial performance measures as indicators of fraduelent financial reporting, in this study we investigate which measures are more effective on financial reports misstatements. Initially we determined the measures that used as indicators of fraud or manipulations by scanning the previous studies in the literature. The aim of our study is to develop a model, that can usable by public therefore we…mehr

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Produktbeschreibung
With using financial and non financial performance measures together, fraduelent financial reporting can be predicted before the big damages. In line with importance of using financial and non financial performance measures as indicators of fraduelent financial reporting, in this study we investigate which measures are more effective on financial reports misstatements. Initially we determined the measures that used as indicators of fraud or manipulations by scanning the previous studies in the literature. The aim of our study is to develop a model, that can usable by public therefore we focused on indicators that can obtainable by public in other words from financial statements.
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Autorenporträt
Yasemin Ertan, PhD, was born in Bursa, Turkey. She graduated from Gazi University, Business Administration Department in 2005 and has worked Uludag University since 2006. She received her PhD in 2011. She has published numerous articles on topics related to financial accounting and international accounting standards.