THE LINK BETWEEN MANIPULATION WITH ACCOUNTING: LEARNING FROM THE ECONOMIC EFFICIENCY COUPLED WITH THE SETTING OF FINANCIAL LEGISLATION
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 10, Issue
Abstract
It is well known that the commitment of manipulation act which is one of the factors significantly worsening the impairment of the corporate financial (mis)reporting process through the impairment of the market efficiency has strong accounting, financial, legal and economic linkages altogether. However, these linkages or ties have not yet attained the attention it deserves in the literature. This paper mainly aims to theoretically investigate the interplay among the cited disciplines and to lay it out on a more solid ground. In so doing, it strives to cover up this directed loophole the extant literature features to a reasonably certain degree, through crystallizing the significance and context of manipulation. This paper clearly documents that there is a need to broaden the definition of manipulation concept in a way to encompass financial statements for the bona fide investors or users of corporate financial information may not be harmed by the (public) companies to commit such offenses around. In other words, this study shows that comprehensive financial regulations to better address the current needs that will bring together much better accounting practices as well as economic and financial system.
Authors and Affiliations
Özgür KAYMAZ, Önder KAYMAZ
Keywords
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- EP ID EP414749
- DOI 10.29067/muvu.357696
- Views 83
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