The Effects of Firm Components on Creative Accounting: Review of Companies in the Bist 50 Index

Abstract

It can be said that firms erroneous or fraudulent financial reporting is the basis of many financial scandals that take place in the world. Although creative accounting practices are described as an action that is not against the law, they are based on the gaps in the law and the information is misleading the users. In this study, Panel Data Analysis was performed with Stata program by
using financial table data of 40 enterprises in BIST 50 Index between 2011-2018. As a result of the analysis, it has been seen that the size of the firm affects creative accounting in businesses.