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UN Sustainable Development : Partnership for the ... ✕Publisher : Sage Publications ✕
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Partnership for the goalsStrengthen the means of implementation and revitalize the global partnership for sustainable development
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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 ...More

Article 2023 İktisadi ve İdari Bilimler Fakültesi Sage Open13 ( 4 ) 12 Views
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Web 2.0 in higher education: Difference in usage and perception between Kazakh and Kyrgyz students

Çinara CUMABAYEVA | Rita İSMAİLOVA

The use of Web 2.0 technologies such as social media and user-generated content and their educational prospective attract the attention of many researchers. The results of the vast majority of these studies suggest that the use of social networks in the educational process can be helpful in increasing the quality of education and making it accessible to more students. In order to clarify the students’ opinions, a survey was conducted among students from various majors at leading universities in two Central Asian countries, Kyrgyzstan and Kazakhstan. The main objective of the study was to deter ...More

Article 2024 Mühendislik Fakültesi E-Learning and Digital Media ( Published online: 12 Mar 2024 ) 11 Views
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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 ...More

Article 2024 İktisadi ve İdari Bilimler Fakültesi Sage Open14 ( 1 ) 20 Views
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Learners' preferences for online resources, activities, and communication tools: A comparative study of Turkey and Kyrgyzstan

Gülşat MUHAMETJANOVA | Rita İSMAİLOVA

The progresses in technology lead to advances in e-learning as well as lead to increase in number of learners participating in e-learning courses. Richness of online resources, activities, and communication tools presented in online courses can be one of the factors that influence learners' attendance to e-learning. In this regard, the initial purpose of this study was to identify online resource, activity and communication tool preferences of learners studying in two public universities: one located in Turkey and one located in Kyrgyzstan. At the second stage, comparison of Turkish and Kyrgyz ...More

Article 2020 Fen Fakültesi E-Learning and Digital Media17 ( 2 ) 134 Views
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