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 ...More

Entropic organizational climate (EOC): Development and validation of new scale = Энтропийный организационный климат: разработка и валидизация новой шкалы

Mustafa Fedai ÇAVUŞ

Entropy, which is an element of the system approach evaluating organizations as a system, refers to the deterioration tendency. Purpose. This study aimed to develop a new scale in order to evaluate the negative climate in organizations. Method. The study was carried out in two stages. In the first study, the construct validity of the scale (N 412) was revealed by exploratory factor analysis and, also convergent and discriminant analysis in the banking sector. The second study was carried out in the teacher sample (N 224) and analysed for confirmatory factor analysis and predictive validity of ...More

The moderator role of negative environment perceptions in the effect of achievement motivation on work values in entrepreneurship

Ömer Lütfi ANTALYALI

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

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 ...More

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

To Click or Not To Click? Kyrgyz Consumers

Azamat MAKSUDUNOV

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 ...More

A simulation model for managing outsourcing decisions

Arman Teksin TEVFİK

The aim of this research is to contribute into the development of a strategic and systematic outsourcing decision-making framework for practitioners. In this regard, the authors propose a concrete decision framework that would incorporate quantitative measures and financial dimensions in outsourcing decision-making process. In addition, the authors also provide a platform to make outsourcing decisions under high uncertainty levels associated with insufficient and/or imprecise data. For this purpose, Monte Carlo simulation is used to evaluate the financial results of an outsourcing decision bas ...More

Technological intelligence for circular supply chain: a co-citation analysis approach

Serhat BURMAOĞLU

Purpose The COVID-19 pandemic has disrupted the supply chains, and this brought researchers and practitioners to think about more on circular supply chains (CSC). The CSC concept has been discussed in the literature more than a decade. This study aims to find out the theoretical roots of CSC by analyzing scholarly articles in literature. Design/methodology/approach This paper uses document cocitation analysis for reaching this aim. After retrieving data from Web of Science database, this paper explores data set by considering used references of these publications and clusters them based on the ...More

Business Innovation Management: a General Overview to Virtuous Leadership

Kadir ARDIÇ

The concept of leadership continues to develop as a concept that still maintains its importance. In the most general sense, leadership shapes employees' behaviours and facilitates all processes to achieve common goals and objectives. In today's innovative and rapidly changing business world, practical and good leadership is an important study topic in management studies. Effective and good leadership, also known as positive leadership, motivates ineffective employees, develops their skills, improves negative attitudes and behaviours and copes with stress and burnout. Positive Psychology is the ...More

An empirical investigation of home buying behavior in a high-context culture: a strategic marketing-oriented approach

Azamat MAKSUDUNOV

Purpose The housing/real estate sector is one of the most important sectors in any country. However, existing marketing literature on the home buying behavior and the decision-making process is still in the early stage of development. The purpose of this study is to examine the home buying behavior from the consumers' perspective in a high-context culture, namely, Kyrgyzstan and its managerial and/or public policy implications to other countries which are at a similar level of socio-economic development as Kyrgyzstan. Design/methodology/approach Using a questionnaire, data for the study (n 300 ...More

THE COLOR OF THE FUTURE IN MARKETING IS GREEN

Azamat MAKSUDUNOV | Murat AVCI

Green Marketing refers to efforts that in the production and marketing of products and services cause less harm to the environment. It is now difficult to open up to local or international markets and to gain competitive advantage over rivals. In this sense, it became necessary to meet the expectations of the consumers and to adapt to the changing world. Today, as environmental problems increase, the consumers' expectations from businesses have changed. Green consumers are generally defined as individuals who adopt environmentally friendly behaviors and / or buy green products among standard a ...More