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Investigation of Cash Flow Profiles: Evidence From Turkey
(2019-09-02)
The statement of cash flow has received increasing attention recently since it provides various information that may not be included in the balance sheet or income statement to keep track of the financial status of firms. ...
Corporate Life Cycle Theory and Accounting Performance: Borsa Istanbul Case
(2018-04-30)
This study examines the association between accounting performance measures and stock returns with the corporate life cycle theory. Corporate life cycle stages which are derived from the product life cycle are the results ...
Examination of Revised Version of the Conceptual Framework
(2019-06-15)
The purpose of this study is to examine the revised conceptual framework that is the joint work between the IASB and FASB and published in March 2018. The Conceptual Framework for Revised Financial Reporting is a a guidance ...
Earnings Management Around Initial Public Offerings: Borsa Istanbul Application
(2016-12-30)
This paper studies the presence of earnings management in initial public offerings (IPOs) of Turkish firms. The sample consists of 30 Turkish firms that went public in the years 2011 to 2015 on the Borsa Istanbul. Since ...
Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey
(2017-12-31)
European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having ...
Determinants of Capital Structure: An Application on Manufacturing Firms in Borsa Istanbul
(2019-02-15)
This paper attempts to analyze the significant determinants of capital structure in Turkish manufacturing industry using panel data methodology. This study employs a data set containing annual data from 131 Turkish listed ...
Value relevance of intangibles: A literature review
(Springer Nature, 2021)
Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible ...
Timeliness of Corporate Reporting in Developing Economies: Evidence From Turkey
(2017-09-30)
This paper empirically investigates the effects of both firm and audit - specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study ...
Cash Flow Ratio Analysis: The Case of Turkey
(2019-09-02)
Cash flow-based information provides more insights about liquidity, profitability and financial structure of companies with the other primary financial statements. Hence, using cash flow ratios together with the conventional ...
Corporate Life Cycle Methods in Emerging Markets: Evidence From Turkey
(2017-09-30)
This paper focuses on the corporate life cycle concept which is one of the vital theories to analyze the firms more homogeneously. The aim of this study is to elaborate main life cycle classification procedures and to ...