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Your search keyword '"CAPITAL market"' showing total 1 results
Start Over Descriptor "CAPITAL market" Topic consolidated financial statements Language turkish Publisher trakya university, institute of social sciences
1 results on '"CAPITAL market"'

1. BENFORD YASASININ SERMAYE PİYASASINDA FAALİYET GÖSTEREN ARACI KURUMLARIN KONSOLİDE BİLANÇOLARINA UYGULANMASI.

Author

UYAR, Aydın and UZUNER, Mustafa Talha

Subjects
*BENFORD'S law (Statistics), *CONSOLIDATED financial statements, *STOCKBROKERS, *CAPITAL market, *ACCOUNTING fraud
Abstract

In this study, the types and the reasons of fraud in the balance sheets of brokerage houses has been summarized, generic information about Benford's law and χ² goodness of fit test has been given and the application of Bendford's law for financial auditing has been explained. Then Bendford's law has been applied on the consolidated balance sheets of the brokerage sector which is published at 31 March 2012 on their web site and checked if they contain fraudulent decleration or not. In this paper, findings have showned that H0 hypothesis is acceptable with 5% error margin. [ABSTRACT FROM AUTHOR]

Published
2014

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