We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship between ownership concentration and earnings quality in a...

Abstract in Turkish:Muhasebe, para ile ifade edilen işlem ve olayların kaydedilmesi, sınıflandırılması, özetlenmesi, raporlanması, analiz edilmesi ve yorumlanması ile ilgili bir bilim dalıdır. Muhasebe türleri genel muhasebe (finansal muhasebe), maliyet muhasebesi ve yönetim...

Intellectual capital is gaining importance every passing year for today‟s businesses. First of all, intellectual capital has a critical role in attracting customers and creating customer loyalty. Second, intellectual capital is significant for the market value of firm, since investors will be...

In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accounting were discussed. Study also included...

The COVID-19 epidemic has affected the World tremendously, not only in the health manner, but also in the economical manner. Several authorities believe and argue that, economic affects of the COVID-19 epidemic is more severe than the economic depression of 1929. Definitely, all countries across...