{"id":2196,"date":"2013-01-22T20:26:34","date_gmt":"2013-01-22T18:26:34","guid":{"rendered":"http:\/\/www.berjournal.com\/?p=2196"},"modified":"2013-01-22T20:41:30","modified_gmt":"2013-01-22T18:41:30","slug":"benford-yasasi-ve-basamak-analizi-turk-bankacilik-sektoru-uzerine-bir-uygulama","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/benford-yasasi-ve-basamak-analizi-turk-bankacilik-sektoru-uzerine-bir-uygulama","title":{"rendered":"Benford Yasas\u0131 ve Basamak Analizi: T\u00fcrk Bankac\u0131l\u0131k Sekt\u00f6r\u00fc \u00dczerine Bir Uygulama"},"content":{"rendered":"

 <\/p>\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n
Makale Bilgileri<\/strong><\/span><\/span><\/td>\n<\/tr>\n
Dergi:<\/strong><\/span><\/span>\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi
\n<\/span>Makalenin Ba\u015fl\u0131\u011f\u0131:<\/strong><\/span><\/span>Benford Yasas\u0131 ve Basamak Analizi: T\u00fcrk Bankac\u0131l\u0131k Sekt\u00f6r\u00fc \u00dczerine Bir Uygulama
\n<\/span>Yazar(lar):<\/strong><\/span><\/span>G\u00f6khan \u00d6zer, Burak Babacan
\n<\/span>Cilt:<\/strong><\/span><\/span>4
\n<\/span>Say\u0131:<\/strong><\/span><\/span>1
\n<\/span>Y\u0131l:<\/strong><\/span><\/span>2013
\n<\/span>Sayfa:<\/strong><\/span><\/span>29-41
\n<\/span>ISSN:<\/strong><\/span><\/span>1309-2448<\/span><\/td>\n<\/tr>\n
\u00d6zet<\/strong><\/span><\/span><\/td>\n<\/tr>\n
\n

Bu \u00e7al\u0131\u015fmada Benford Yasas\u0131\u2019n\u0131n 1990-2010 d\u00f6nemi i\u00e7erisinde bankac\u0131l\u0131k sekt\u00f6r\u00fcnde ger\u00e7ekle\u015ftirilen hile ve manip\u00fclasyonu ortaya \u00e7\u0131karma becerisi irdelenmi\u015ftir. Bu ama\u00e7 do\u011frultusunda 1990-2010 y\u0131llar\u0131 aras\u0131nda bankalar\u0131n raporlad\u0131klar\u0131 naz\u0131m hesap bakiyeleri \u00fczerinde ilk basamak analizi ger\u00e7ekle\u015ftirilmi\u015f ve bankalar\u0131n naz\u0131m hesaplar\u0131n\u0131n 1999 y\u0131l\u0131nda Benford Da\u011f\u0131l\u0131m\u0131\u2019na uygunluk g\u00f6stermedi\u011fi tespit edilmi\u015ftir. \u00c7al\u0131\u015fman\u0131n sonu\u00e7lar\u0131 T\u00fcrk Bankac\u0131l\u0131k Sekt\u00f6r\u00fc deneyimleri ile uygunluk g\u00f6stermektedir. Di\u011fer taraftan \u201cKural D\u0131\u015f\u0131 Say\u0131lar Kanunu\u2019nu\u201d destekler nitelikte kan\u0131tlar elde edilmi\u015ftir. Elde edilen sonu\u00e7lar ekonomi politikas\u0131 ile Benford Da\u011f\u0131l\u0131m\u0131’ndan Sapma derecesi aras\u0131nda ba\u011flant\u0131 oldu\u011funu g\u00f6stermektedir.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Anahtar Kelimeler:<\/strong><\/span><\/span> Benford Yasas\u0131, Basamak analizi, Bankac\u0131l\u0131k sekt\u00f6r\u00fc, Hile denetimi<\/span><\/p>\n<\/td>\n<\/tr>\n

JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/strong><\/span><\/span> G21, M42<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\r\n \r\n
\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 3012)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

  Makale Bilgileri Dergi:\u0130\u015fletme ve Ekonomi Ara\u015ft\u0131rmalar\u0131 Dergisi Makalenin Ba\u015fl\u0131\u011f\u0131:Benford Yasas\u0131 ve Basamak Analizi: T\u00fcrk Bankac\u0131l\u0131k Sekt\u00f6r\u00fc \u00dczerine Bir Uygulama Yazar(lar):G\u00f6khan \u00d6zer, Burak Babacan Cilt:4 Say\u0131:1 Y\u0131l:2013 Sayfa:29-41 ISSN:1309-2448 \u00d6zet Bu \u00e7al\u0131\u015fmada Benford Yasas\u0131\u2019n\u0131n 1990-2010 d\u00f6nemi i\u00e7erisinde bankac\u0131l\u0131k sekt\u00f6r\u00fcnde ger\u00e7ekle\u015ftirilen hile ve manip\u00fclasyonu ortaya \u00e7\u0131karma becerisi irdelenmi\u015ftir. Bu ama\u00e7 do\u011frultusunda 1990-2010 y\u0131llar\u0131 aras\u0131nda bankalar\u0131n raporlad\u0131klar\u0131 […]<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-2196","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript"],"a3_pvc":{"activated":true,"total_views":80,"today_views":0},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=2196"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/2196\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=2196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=2196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=2196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}