Indicators of the Fraudulent Financial Reporting: A Study on BIST Regarding Financial and Non Financial Performance Measures

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.

*Yasemin Ertan, born in Bursa and graduated from Gazi Univ. in 2005. She has worked in Uludağ Univ. since 2006. She is an asst.prof. in the Department of Accounting and Finance. *Elif Yücel, born in Bursa. She graduated from Uludağ Univ. in 2005 and has worked there since 2006. She is also asst.prof. in the Department of Accounting and Finance.