Similar Search Results

Determinants of corporate cash holdings: evidence from the emerging market of Turkey

Uyar, Ali; Kuzey, Cemil - In: Applied Economics 46 (2014) 9, pp. 1035-1048

This study analyses the factors that might explain the level of corporate cash holdings in a broad sample of Turkish-listed nonfinancial firms over the period 1997 to 2011. The empirical results reveal that, on average, Turkish firms hold 9.1% of their total assets as cash and cash equivalents....

Persistent link: https://www.econbiz.de/10010740705

Preparedness for and perception of IFRS for SMEs: evidence from Turkey

Kilic, Merve; Uyar, Ali; Ataman, Basak - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 492-519

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...

Persistent link: https://www.econbiz.de/10010933693

Discovering the nature and extent of human capital disclosure, and investigating the drivers of reporting: evidence from an emerging market

Uyar, Ali; Kılıç, Merve - In: International Journal of Accounting and Finance 4 (2013) 1, pp. 63-85

The main purpose of this study is to: 1) discover the nature and extent of human capital (HC) reporting practices of manufacturing companies listed on the Istanbul Stock Exchange (ISE), Turkey; 2) identify the factors associated with HC reporting. The study was conducted by analysing the...

Persistent link: https://www.econbiz.de/10011145352

The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock Exchange

Uyar, Ali; Kılıç, Merve - In: International Journal of Accounting, Auditing and … 8 (2012) 2, pp. 137-156

This study extends prior research by investigating the influence of firm characteristics on voluntary disclosure of financial ratios in the annual reports of Turkish listed companies. The sample consists of industrial firms listed in the Istanbul Stock Exchange (ISE). The firms' annual reports...

Persistent link: https://www.econbiz.de/10011145355

Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors

Uyar, Ali; Gungormus, Ali Haydar - In: Business and Economics Research Journal 2 (2011) 3, pp. 33-33

This research aims to ascertain the professional knowledge and the skills/attributes that are considered important by external auditors for a graduate who intends to be an auditor. For this purpose, we conducted a survey on external auditors in Turkey. The research has two dimensions: skills...

Persistent link: https://www.econbiz.de/10009194543

An analysis of graphic disclosure in annual reports: the case of Turkey

Uyar, Ali - In: Managerial Auditing Journal 24 (2009) May, pp. 423-444

Purpose – The purpose of this study is to: discover the nature and extent of the use of graphs by the top 100 companies listed on the Istanbul Stock Exchange (ISE), Turkey; compare patterns of graphic disclosure across industries; and assess the correlation between graphic disclosure and the...

Persistent link: https://www.econbiz.de/10009350151

Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey

UYAR, Ali; GUNGORMUª, Ali Haydar - In: Journal of Accounting and Management Information Systems 12 (2013) 1, pp. 61-75

The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in university and professional pre-qualification, and (3)...

Persistent link: https://www.econbiz.de/10010641620