THE EFFECT OF CEO CHARACTERISTICS ON FINANCIAL MANIPULATION WITHIN THE FRAMEWORK OF UPPER ECHOLON THEORY

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dc.contributor.authorYanya, Evren
dc.contributor.authorGoeker, Ilkut Elif Kandil
dc.date.accessioned2025-01-21T16:45:03Z
dc.date.available2025-01-21T16:45:03Z
dc.date.issued2023
dc.departmentKırıkkale Üniversitesi
dc.description.abstractThis 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%.
dc.identifier.doi10.30798/makuiibf.1219646
dc.identifier.endpage1216
dc.identifier.issn2149-1658
dc.identifier.issue2
dc.identifier.startpage1187
dc.identifier.urihttps://doi.org/10.30798/makuiibf.1219646
dc.identifier.urihttps://hdl.handle.net/20.500.12587/25578
dc.identifier.volume10
dc.identifier.wosWOS:001045333700015
dc.identifier.wosqualityQ4
dc.indekslendigikaynakWeb of Science
dc.language.isoen
dc.publisherMehmet Akif Ersoy Univ
dc.relation.ispartofJournal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241229
dc.subjectCEO Characteristics; Financial Information Manipulation; Panel Logit Model; Beneish Model; M-Score; BIST Corporate Governance Index
dc.titleTHE EFFECT OF CEO CHARACTERISTICS ON FINANCIAL MANIPULATION WITHIN THE FRAMEWORK OF UPPER ECHOLON THEORY
dc.typeArticle

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