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 about transparency published between years 2000 and 2016 has been studied using content analysis method and results have been interpreted based on literature.
Publication Name (dc.title) | Analysis of Article Methodologies on Financial Statements’ Transparency Between the Years 2000 and 2016 |
Author/s (dc.contributor.yazarlar) | Ülkü Ergun, Seçkin Gönen, Bilal Solak, Nur Fidanci |
Publication type (dc.type) | Kitap Bölümü |
Language (dc.language) | İngilizce |
Publication year (dc.date.issued) | 2019 |
National/International (dc.identifier.ulusaluluslararasi) | Uluslararası |
Source (dc.relation.journal) | Ethics and Sustainability in Accounting and Finance, Volume I |
Additional source name / Conference information (dc.identifier.kaynakadiekbilgi) | Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application |
Editor (dc.contributor.editor) | Kıymet Tunca Çalıyurt |
Volume/Issue (dc.identifier.volume) | 1 |
Page (dc.identifier.startpage) | 213-226 |
ISSN/ISBN (dc.identifier.issn) | ISSN: 2509-7873 |
Publisher (dc.publisher) | Springer |
Databases (dc.contributor.veritaban) | Springer |
Databases (dc.contributor.veritaban) | Scopus |
Index Type (dc.identifier.index) | Scopus |
Abstract (dc.description.abstract) | 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 about transparency published between years 2000 and 2016 has been studied using content analysis method and results have been interpreted based on literature. |
URL (dc.rights) | https://link.springer.com/chapter/10.1007/978-981-13-3203-6_12 |
DOI (dc.identifier.doi) | 10.1007/978-981-13-3203-6_12 |
Faculty / Institute (dc.identifier.fakulte) | İktisadi ve İdari Bilimler Fakültesi |
Department (dc.identifier.bolum) | İşletme Bölümü |
Author(s) in the Institution (dc.contributor.author) | Bilal SOLAK |
Kayıt No (dc.identifier.kayitno) | BL8265A1CD |
Record Add Date (dc.date.available) | 2023-02-28 |
Notes (Publication year) (dc.identifier.notyayinyili) | 2019 |
Subject Headings (dc.subject) | methodology |
Subject Headings (dc.subject) | financial statement |
Subject Headings (dc.subject) | transparency |
Subject Headings (dc.subject) | accounting |
Subject Headings (dc.subject) | researcher |