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Yönetim Değişikliği ve Finansal Rapor Manipülasyonları = Ceo Turnover and Financial Report Manipulations

Author(s): Selim AREN

Journal: Dogus University Journal
ISSN 1302-6739

Volume: 10;
Issue: 1;
Start page: 1;
Date: 2009;
Original page

Keywords: Yönetim Değişikliği | Finansal Rapor Manipülasyonu | Varyans Analizi | CEO Turnover | Financial Report Manipulations | ANOVA

This paper interrogates if a manipulation exists in the financial statements of ISE (Istanbul Stock Exchange) traded companies due to the changes of their CEOs in the period of 1998-2003. Analysis of variance has been conducted to clarify if the study variables have significant mean differences among those companies that changed their CEOs and those that did not. As a result, it is found that some types of manipulation might happen related to some study variables ; and beside others, the mostly preferred variables are general managerial costs and long term debts.
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