Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
982524 | Procedia Economics and Finance | 2016 | 7 Pages |
Abstract
The effects of frequent errors and frauds in SME financial statements over business loans are considered in this study. The legal sanctions of these errors and frauds are investigated by examining the tax inspection results between 1998 and 2004. Possible was of identifying these financial statement fraud and errors are described. As a result of the “purification processes”, the change in credit worthiness is explained.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Bucan Türkmen,