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Издатель : Sage Publications ✕Вид индекса : SSCI ✕
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The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul

Gökhan ÖZER

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

Статья 2023 İktisadi ve İdari Bilimler Fakültesi Sage Open13 ( 4 ) 12 Просмотры
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Audit Committee and Timely Reporting: Evidence From Turkey

Gökhan ÖZER

This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL). The sample of the study includes mostly hand-collected 2,284 firm-year observations obtained from Turkey's listed non-financial companies. Main regression results show that audit committee gender diversity, meeting frequency, and independence are negatively associated with timely reporting. Furthermore, additional analysis indicates the negative association be ...Более

Статья 2024 İktisadi ve İdari Bilimler Fakültesi Sage Open14 ( 1 ) 20 Просмотры
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Remittances and labor supply of the left-behind youth: Evidence from Kyrgyzstan

Kamalbek KARIMŞAKOV | Burulça SULAYMANOVA | Raziyahan ABDİYEVA

This paper examines whether remittances from international migration impact on the occupational choice of left-behind youth in Kyrgyzstan. Labor supply is analyzed both at the extensive and intensive margins using cross-sectional data for 2011. To overcome endogeneity concerns, an instrumental variable approach was implemented. Findings demonstrate that migration, rather than remittances, pushes the left-behind youth to become unpaid family workers. This is explained by the substitution effect as the youth left behind are called upon to replace the migrant labor. Moreover, this effect is heter ...Более

Статья 2017 İktisadi ve İdari Bilimler Fakültesi Asian and Pacific Migration Journal26 ( 3 ) 97 Просмотры
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An Investigation of Preschool Teachers’ Recognition of Possible Child Abuse and Neglect in Izmir, Turkey

Sevinç Çırak KARADAG

Child abuse and neglect have a potentially deleterious impact on children’s physical, social, and psychological development. Preschool teachers may play a crucial role in the protection, early detection, and the intervention of child abuse and neglect, as they have the opportunity to establish a close contact with the families and to observe day-to-day changes in pupils’ behavior. The main purpose of this study is to investigate preschool teachers’ experiences and characteristics in relation to their awareness of possible child abuse and neglect signs. A questionnaire survey was designed and a ...Более

Статья 2015 Edebiyat Fakültesi Journal of Interpersonal Violence30 ( 5 ) 108 Просмотры
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Preparing social pedagogues to use regional components in the education/rearing process in comprehensive schools (using the example of Zhezkazgan-Ulytau region)

Nurbübü ASİPOVA

Kazakhstani higher education reforms are focused on changing and reframing the content of education and the primary forms and methods of teaching. The authors consider the education of social pedagogues in academic, language, and sociocultural environments. This research is aimed at introducing a regional component to the education/rearing process in comprehensive schools (using the example of Zhezkazgan-Ulytau region). This issue is solved by developing and implementing a regional component in the content of the education/rearing process that reflects regional specifics and actualizes sociocu ...Более

Статья 2017 Edebiyat Fakültesi International Social Work60 ( 5 ) 82 Просмотры
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