Purpose: The purpose of this paper is to get an insight into which form leadership either transactional leadership (TAL) or transformational leadership (TFL) is most effective in the educational sector of Pakistan and to determine the impact of each on the employee job satisfaction (EJS) and...

Purpose: The purpose of this paper is to investigate the influences of human resource management (HRM) practices on organizational commitment (OC), individual job performance (IJP) and organizational performance (OP) and the effects of OC on IJP and OP at travel agencies in Iran and Turkey....

Purpose: This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect of culture on institutional quality and both real...

Purpose: The paper aims to analyze the relationships between ethical leadership (EL), job satisfaction (JS), affective commitment (AC) and turnover intention (TI) that might make accountants quit withdrawal and become productive and useful in private organizations operating in Istanbul....

Purpose This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study...

Purpose: This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures. Design/methodology/approach: The sample for research involved 55 non-financial companies whose reports are...

Purpose This study aims to include two primary goals. First to determine the board characteristics of listed companies in Turkey and second to investigate the effect of board gender diversity on the performance of these companies. Design/methodology/approach This study uses an instrumental...

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...

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)...

In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs. Although IFRS for SMEs is still not...