Investigation of accounting manipulations for the evaluation of credit analyzers and trader investors

Due to the increase in the number of users of the financial statements, it is of utmost importance that the information in the financial statement reflects the truth, is accurate and reliable. Because it is important for the decision-makers to interpret the financial statements correctly and make the right decisions. But, one of the most important threats to this sitation is the manipulation in the financial statements. The aim of the research, based on this importance of manipulation credit and commercial banks in South East Anatolia region of the employees in the unit of manipulation measure and BIST companies in the manufacturing sector perspectives manipulation to reveal the possibility of making. According to the findings obtained from the survey study; The items that obtained very important within the 16 items selected in the creditworthiness of enterprises is Sales, The items which are very prone to manipulation were obtained as inventories. In the credit evaluation process, it was concluded that the most common method of manipulation is the recognition of expenses and provisions in the financial statements. According to the results of the second stage using the Beneish Model, there were no findings that 30 of the 152 firms had applied to manipulated financial information, and there were serious findings about the possibility of 45 firms having manipulated financial information.