摘要：Financial reports which are provided by publicly traded firms are arranged on an accrual basis except the cash flow statement. According to the accrual-based accounting,the financial position and the financial performance of the business is determined by the period that income and expense factors occurred. This aspect of the accrual-based approach offers an opportunity to make financial information manipulation. However,businesses that follow the international accounting standards can also use the subjective evaluations caused by the principle-based accounting implementations as a tool for accounting manipulation. In this study,the financial data of 91 manufacturing industry’s companies traded on the Istanbul Stock Exchange is used. The studying aims at determining the possibility of these companies doing financial manipulation. The study has tried to obtain more information about the source of the possibility of the financial information manipulation.
