A Study On Food Sector Firms Listed At Borsa Istanbul In Terms Of Creative Accounting Practices

Abstract

Public companies turn to creative accounting practices to obtain fund at a lower cost, pay less tax, distribute more dividend, and increase their firm and share values. Creative accounting practices are used for financial information manipulation, which reduces the confidence of information users in firms engaged in these activities. This study aims to determine whether or not the food sector firms that have been listed at Borsa Istanbul for at least 10 years turned to creative accounting practices and engaged in manipulation between 2013 and 2014 through the Beneish TR model.