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İnsana Yakışır İş ve Ekonomik Büyümeİstikrarlı, kapsayıcı ve sürdürülebilir ekonomik büyümeyi, tam ve üretken istihdamı ve herkes için insana yakışır işleri desteklemek
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Analysis of Article Methodologies on Financial Statements’ Transparency Between the Years 2000 and 2016

Bilal SOLAK

Accounting scandals that took place in the last quarter of the twentieth century such as the one at ENRON and PARMALAT prove the importance of transparency and objectivity for the presentation of financial statements. Accounting researchers all over Turkey and other countries have started to publish more studies using different kinds of methodologies on providing transparency for the financial statements due to the scandals. Published work by accounting scientists is extraordinarily crucial both for accounting theory and shaping accounting applications. In this research, article methodologies ...Daha fazlası

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The effects of the investment decisions of telecommunications firms on their financial performance during the COVID-19 pandemic

Gökhan ÖZER

In this paper we examine how the financial performance of telecommunications firms is affected by the COVID-19 pandemic, and investigate the role of capital expenditures in this relationship. The full sample consists of 383 unique telecommunications firms from 72 countries. Empirical models are estimated using ordinary least squares regression with the Driscoll–Kraay standard errors method. We find that the financial performance of telecommunications firms, on average, decreased slightly during the pandemic period. However, firms with higher capital expenditures have increased their financial ...Daha fazlası

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Flora and Plant Formations Distributed in At-Bashy Valleys–Internal Tien Shan in Kyrgyzstan and Interactions with Climate

Nazgül İMANBERDİYEVA

In this chapter, the flora and vegetation of Kyrgyzstan’s At-Bashy valley and inner Tien Shan, together with the vegetational changes due to climatic impacts, are presented. The data presented covers the period between 2000 and 2014. More than 50 % of the higher plants in Kyrgyzstan grow on a very small territory. There are more than 4100 species distributed in the country and 1600 of these possess economic and practical value. Flora in At-Bashy valleys is represented by 222 species of higher plants belonging to 130 genera and 35 families. Steppes are a dominant vegetation type in the study ar ...Daha fazlası

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