Does Being More Sustainable Make Firms Less Manipulative? Understanding the Role of Corporate Sustainability and the COVID-19 Crisis in Financial Manipulation

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dc.authoridBİLGİÇ, EMRE/0000-0003-1392-5320
dc.authorwosidBİLGİÇ, EMRE/JTT-4455-2023
dc.contributor.authorBilgic, Emre
dc.contributor.authorAydin, Esra
dc.contributor.authorAydogan, Tahsin
dc.date.accessioned2024-03-09T18:48:43Z
dc.date.available2024-03-09T18:48:43Z
dc.date.issued2023
dc.departmentİzmir Bakırçay Üniversitesien_US
dc.description.abstractThe tendency of firms to distort financial statements has increased. Cases like the Enron Scandal and the 2008 financial crisis as well as their results have made understanding the propensity firms have to manipulate their financial statements important. Moreover, sustainable companies have been suggested as complying better with ethical rules. This study questions whether any difference exists between sustainable and less sustainable firms in terms of the likelihood of financial manipulation. The study also examines how the COVID-19 crisis was reflected in financial manipulation. This study measures the likelihood of financial manipulation being committed using Beneish's M-score. This research uses the Mann-Whitney U and One-Way ANOVA tests to examine whether or not any difference exists between the pre-and post-COVID-19 periods and between sustainable and less sustainable companies in terms of financial manipulation. The results illustrate sustainable firms to have less of a tendency to commit financial manipulation compared to less sustainable companies, with this likelihood increasing for both groups in times of crisis. The results suggest being sustainable to reduce the likelihood of financial manipulation by supporting the formation of an ethical environment in firms and financial manipulation to be considered as a crisis response for both types of firms during a crisis.en_US
dc.identifier.doi10.12711/tjbe/m3993
dc.identifier.endpage65en_US
dc.identifier.issn1308-4070
dc.identifier.issn2149-8148
dc.identifier.issue2en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage40en_US
dc.identifier.trdizinid1244757
dc.identifier.urihttps://doi.org/10.12711/tjbe/m3993
dc.identifier.urihttps://hdl.handle.net/20.500.14034/1426
dc.identifier.volume16en_US
dc.identifier.wosWOS:001126342900003en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherIgiad-Turkish Entrepreneurship & Business Ethics Assocen_US
dc.relation.ispartofTurkish Journal of Business Ethicsen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectSustainability; Financial Manipulation; Beneish M Score; Ise100; Covid-19en_US
dc.titleDoes Being More Sustainable Make Firms Less Manipulative? Understanding the Role of Corporate Sustainability and the COVID-19 Crisis in Financial Manipulationen_US
dc.typeArticleen_US

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