APPLICATION OF BENFORD?S LAW TO THE CONSOLIDATED BALANCE SHEETS OF FOOTBALL CLUPS OF SHARES ARE LISTED IN THE BORSA ISTANBUL

Abstract

Author(s): Ayd?n UYAR, Mustafa Talha UZUNER*

In 2013, the board of Borsa ?stanbul takes decisions against football clups of the shares are listed in the Borsa ?stanbul. Decisions of board create some question about financial structures of those football clups on the minds of investors. In this study, the Augustus 2013 dated BIST sport balance sheets to announce have been founded that were compatible with Benford Law. According to that even nevertheless there are some accounting mistakes; the BIST sport sector balance sheets contain useful informat?on.

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