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Мир, правосудие и эффективные институтыУстановление мирных и инклюзивных обществ для устойчивого развития, обеспечение доступа к правосудию для всех и создание эффективных, ответственных и инклюзивных институтов на всех уровнях
Purpose: This paper aims to investigate the impact of government effectiveness on trade and financial openness in 35 selected countries around the globe. Design/methodology/approach: A quantitative research approach was applied in the study using the generalized quantile panel regression approach to analyze the impact of identified variables in these selected countries. Panel quantile models with high estimation performance are preferred in the presence of excessive deviations and in cases where the normal distribution is invalid. Findings/results: The empirical findings indicate that selected ...Более
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 ...Более
The purpose of the current study is to investigate the influence of corporate and foreign ownership structures on the timeliness of financial reporting. The sample of the study consists of 2,204 observations obtained from 208 companies trading in Borsa Istanbul between 2008 and 2019. Multiple regression analysis was conducted, and the relationship between ownership structure and financial reporting timelinesses was investigated. The findings indicate that corporate and foreign ownership are significantly and negatively associated with financial reporting timeliness. Robustness analysis was car ...Более
Social media attracts a wide range of users and in this way creates great opportunities for businesses and in this way attract the academic researchers from all over the world. According to recently published research, the majority of the articles on this subject concentrated in the last 5 years and main of them addressed to developed countries. Limited numbers of studies have published from emerging markets especially from the former Soviet Union countries. This study aims to examine social media usage in Post-Soviet Kyrgyzstan. Data was collected by using structured questionnaire, which base ...Более
This study analyzes the research topics and theoretical foundations that have guided the field of business ethics for the last two decades and, based on the analyses, addresses research topics that have the potential to contribute to the field of business ethics in the future. The research uses the bibliometric research technique of co-word analysis as well as the qualitative research method of qualitative content analysis. The research findings indicate developments to have occurred both in research trends and the theoretical foundations of the field from the 20002010 period to the 2011-2020 ...Более
The global economy nowadays is characterized by the sharing of economic influences and results between the countries. The process of globalization is characterized by the fact that the companies are no longer national but multinational with working operations in many countries. The increase of the international trade, the companies’ operations in many countries, the free movement of the capital, goods and services are the lead factors for the need of consistency among the economies and companies worldwide. The differences between the countries related to different culture and attitudes, differ ...Более