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    THE EFFECT OF CEO CHARACTERISTICS ON FINANCIAL MANIPULATION WITHIN THE FRAMEWORK OF UPPER ECHOLON THEORY
    (Mehmet Akif Ersoy Univ, 2023) Yanya, Evren; Goeker, Ilkut Elif Kandil
    This study aims to reveal empirical findings on whether the characteristics of CEOs have an effect on financial information manipulation in the sample of companies included in the BIST corporate governance index, which focuses on four basic principles that can be listed fairness, transparency, accountability, and responsibility. The study sample consists of 19 companies continuously included in the BIST Corporate Governance Index in the 2012-2021 period and whose data can be accessed. The determination of whether there is financial manipulation in a company was determined by the Beneish (1999) model; experience, seniority, duality, gender, nationality, and experience variables were used to represent the characteristics of CEOs. The panel logit model was run. According to the findings, CEO duality in companies acting in line with corporate governance principles increases the probability of financial information manipulation by 15%.