Finansal Raporlama Skandalları ve Mali Tabloların Güvenirliliği
Finansal Raporlama Skandalları ve Mali Tabloların Güvenirliliği
After the financial reporting scandals have occurred in USA and other countries, credibility of financial statements had been questioned. In this study, credibility of financial statements examined in the extent of source credibility theory and reasons of the loss of the confidence in financial statements have been revealed by literature review
Başta ABD ve diğer bazı ülkelerde ortaya çıkan finansal raporlama skandallarından sonra, mali tabloların güvenirliliği sorgulanmaya başlanmıştır. Bu makalede; mali tabloların kapsamında incelenerek, mali tablolara karşı oluşan güven kaybının nedenleri literatür araştırması ile ortaya konmaya çalışılmıştır
- Bilecik University Turkey
financial reporting scandals;expectation gap;source credibility theory;credibility of financial statements;corporate governance, İşletme Finans, finansal raporlama skandalları;beklenti boşluğu;kaynak güvenirlilik teorisi;mali tabloların güvenirliliği;kurumsal yönetim
financial reporting scandals;expectation gap;source credibility theory;credibility of financial statements;corporate governance, İşletme Finans, finansal raporlama skandalları;beklenti boşluğu;kaynak güvenirlilik teorisi;mali tabloların güvenirliliği;kurumsal yönetim
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).0 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
Citations provided by BIP!Popularity provided by BIP!