Accounting Theory and Financial Reporting

Purpose The purpose of this paper is to propose an extended and modified value-added (VA) intellectual coefficient (VAIC) model, which includes intellectual capital (IC) components which were missing in the original VAIC approach. The proposed model has been used to explore the relationship between IC and firm perform…

• AYŞE ELVAN BAYRAKTAROĞLU
• FETHİ ÇALIŞIR

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. Value relevance can be measured through the statistical relations between information presented by financial statements and stock market values or returns. In many studies, Ohlson model…

• SİBEL KARĞIN

Abstract This research investigates the perceptions of stakeholders involved in financial reporting in four emerging economies (the Czech Republic, Hungary, Romania, and Turkey) regarding the possible implementation of IFRS for SMEs, in terms of costs, benefits, and strategy of adoption. In‐depth, semi‐structured inte…

• AYLİN POROY ARSOY
• SEVAL SELİMOĞLU

Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors on timeliness of financi…

• ASLI TÜREL

Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000,…

• YAŞAR ÖZ

No abstract yet.

• TURGUT ÇÜRÜK

For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. In order for the industrial enterprises to be successful, the costing system in each…

This paper empirically investigates the effects of both firm and auditspecific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology.This study employs a data set containing annual data from 150 non-financial Turkish listed companies in Borsa Istanbul…

Finansal tablolar işletme paydaşlarına bir işletmenin finansal durumu ve faaliyet sonuçlarına ilişkin bilgiler sunar. Finansal tabloların, bu tablolardan yararlananlara doğru, gerçeğe uygun ve faydalı bilgilerin sunması beklenir. Etkin bir finansal raporlama süreci için Uluslararası Finansal Raporlama Standartları yay…

• BERTAÇ ŞAKİR ŞAHİN
• SABRI BURAK ARZOVA

Inflation is the level of prices increasing at a substantial rate over some time, thus requiring more money each year to buy a given amount of goods and services. Financial statements are instruments of an enterprise that show the financial situation and outcomes of functions. In high inflationary periods, if they are…

• NAİM VAROL

Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV) / Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and compare intellectual capital of Turkish banks listed on Borsa Istanbul Banking…

• CEVDET KIZIL
• MEHMET LÜTFİ ARSLAN

The purpose of this study is to determine the relationship between management accounting practices and strategy development in SMEs. SMEs are among the main actors of economic development and growth. To determine the right strategies in a variable and competitive market, the qualitative and quantitative knowledge prod…

• METİN UYAR