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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 ...More

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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 ...More

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Taguchi optimization of automotive radiator cooling with nanofluids

Kasım BAYNAL

Considering the influences of the heat transfer rate in automotive radiators on several aspects such as engine performance, fuel economy and available space for components, the present study numerically investigates the impacts of different nanofluids on the heat transfer and pressure drop in an automotive radiator. Four different parameters each having four levels are taken into consideration, which are nanoparticle volume fraction (phi 0.1, 0.3, 0.7, and 1), Reynolds number (Re 9350, 13,800, 18,500 and 23,000), type of base fluid (EG20, EG40, EG60, and water) and type of nanoparticle (Fe3O4, ...More

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Optimisation of elastomeric bearings' vulcanisation process using response surface methodology and desirability function approach

Kasım BAYNAL

In this study, response surface methodology and desirability function approach (DFA) were used to optimise the vulcanisation process of elastomeric bearings to obtain better quality products. For this purpose, compressive stiffness and vertical deflection under maximum load were determined as response variables with a target at 198 kN/mm and 3.46 mm, respectively, in accordance with customer's request. Time, temperature and pressure were considered as control variables of the process. Experimental combinations were determined using Box-Behnken design and two repetitions were made in each combi ...More

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