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Equity is one of the most important financial items of banks. Because a significant part of the bank's activities are directly or indirectly associated with equity through legal regulations. In this context, strong equity is of critical importance for banks. Profit level is at the forefront of the financial items that continuously support the shareholders' equity. The aim of this study is to question whether the banks can make sufficient profits with their activities, while also investigating various indicators that affect profitability. In accordance with the literature, return on assets (ROA) and return on equity (ROE) as indicators of bank profitability were taken as a basis in this study, and the relationship between bank-specific variables that affect profitability and macroeconomic factors was investigated. The time interval of the research was determined as 2008-2018, and the annual data of 23 deposit banks and the annual change of macroeconomic variables were analyzed using panel data analysis. The result obtained in the analysis shows parallelism with some studies in the literature. As a result, it was concluded that the level of significance of bank-specific variables, which is one of the factors affecting bank profitability, is higher, and that macroeconomic variables are also effective at a certain level. [ABSTRACT FROM AUTHOR]

Crowdfunding is the practice of funding a project or venture by raising small amounts of money from a large number of people via the internet. Capital Markets Board has regulated equity-based crowdfunding in Communique III-35/A.1. Equity-based crowdfunding offers investors a share of the profits or return of the business they are helping to fund. Equity-based crowdfunding allows contributors to become shareholder of the company and equity owners receive a share of the profits in the form of a dividend. The new regulation regarding crowdfunding provides an exemption from the preparation of prospectus or an issuance certificate. Collecting money from the public through crowdfunding shall be carried out by the crowdfunding platforms that are authorized by the Capital Markets Board. Communique III-35/A.1 regulates the principles and procedures applicable to crowdfunding platforms, new shares which can be created by means of a capital increase, share transfers, maximum funding limits of each funder or the limits of the money to be collected to the fund by project owners etc. This article offers information and observations about this regulation. [ABSTRACT FROM AUTHOR]

The purpose of this study is to examine the effects of transitions from local accounting regulations (GAAP) to International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) on shareholders' equity. In our study, we used 144 manufacturing corporations listed on the Istanbul Stock Exchange (ISE). As a result of our analysis, we found that the conversion to IASs/IFRSs had statistically significant effects on shareholders' equity. In another finding, we identified that capital reserves and retained earnings or accumulated losses are most affected accounts in shareholders' equity. [ABSTRACT FROM AUTHOR]

The article discusses the problem of return on Information Technology investment (ROI). It discusses ROI in reference to the article "IT Doesn't Matter," published by Nicholas G. Carr on May 2003. Besides this it also discusses the effects of ROI on software engineering. Software project cost estimation is major part however, so are Information Technology (IT) assessments. Other relevant areas include IT governance, auditing, due diligence, outsourcing, portfolio management, productivity, value, project business impact assessment, and project adoption impact assessment. IEEE International Conference on Exploring Quantifiable Information on Technology Yields as planned. The conference's broad objective was to promote the development and dissemination of software engineering and IT-centered approach. This was not only limited to new projects but also to existing software projects. In 2003, Chris Verhoef of Vrije University, in its speech at the IEEE International Workshop on Source Code Analysis and Manipulation, claimed that there was little evidence of a positive correlation between IT investment and return on shareholders' investment.