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Collection : Economics and Busine ... ✕Researcher : Gökhan ÖZER ✕
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Prof. Dr. Gökhan ÖZERİktisadi ve İdari Bilimler Fakültesi
Economics and BusinessKyrgyz-Turkish Manas University Institutional Collection
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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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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

Article 2023 İktisadi ve İdari Bilimler Fakültesi Empirical Economics66 ( 5 ) 30 Views
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Corporate environmental, social, and governance activities and financial reporting quality: An international investigation

Gökhan ÖZER

This paper examines the impact of firms' environmental, social, and governance (ESG) activities on financial reporting quality (FRQ). The study uses 45,877 firm-year observations from 65 countries between 2003 and 2021. In the research model, firm characteristics and macroeconomic and institutional structure characteristics of the countries are controlled for. This study finds that firms with higher ESG scores have higher FRQ. Additionally, our mediation analysis indicates that financial distress costs serve as a crucial mechanism through which ESG influences FRQ. Our findings are robust after ...More

Article 2024 İktisadi ve İdari Bilimler Fakültesi Borsa Istanbul Review ( Published online: 04 March 2024 ) 16 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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