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This paper seeks to examine whether the characteristics of the audit committee impact the timely reporting represented by audit report lag (ARL), firm-based abnormal audit report lag (FAARL), and industry-based audit reports lag (IAARL). The sample of the study includes mostly hand-collected 2,284 firm-year observations obtained from Turkey's listed non-financial companies. Main regression results show that audit committee gender diversity, meeting frequency, and independence are negatively associated with timely reporting. Furthermore, additional analysis indicates the negative association between timely reporting and the audit committee effectiveness indexes created by the coexistence of the audit committee. Also, an interaction effect between audit committee independence and gender diversity concerning the timeliness of financial reporting has been documented. The use of fixed effects estimators and two-step system GMM estimator also supported the main results. This paper aims to provide concrete contribution to the literature by examining timely reporting in an emerging market like Turkey. The results suggest that regulatory bodies and companies should review the audit committee structure to better timely reporting and reduce firm and industry-based abnormal delays. [ABSTRACT FROM AUTHOR]

Background: The Alanya region on Turkey's southern coast has become an important destination for German retirement migration. Objective: Identify research studies on German retirement migration to Turkey which deal with the life situation, the motives, the handling of critical life situations in the context of retirement migration, and the reasons for return migration. Methods: The researcher conducted a qualitative systematic literature review from January 2021 to May 2021 in MEDLINE, CINAHL Complete, and APA PsychInfo. Results: Eleven studies on German and European retirement migration to Turkey were included after a critical assessment based on defined inclusion and exclusion criteria. Motives for retirement migration are climatic, scenic, cultural advantages and the lower cost of living in Turkey. Conclusion: It has been found that most of the studies are thematically narrowly defined, detailed studies deal with and describe the development of retirement migration in a more general way. [ABSTRACT FROM AUTHOR]

Since the first case of COVID-19 in Turkey, there has been a lingering question as elsewhere in the world: "When will or should the government impose severe restrictions to protect public health?" From a public health perspective, there is value in developing a model to support proactive implementation of social policies. This study aimed to show the benefits of using a novel econometric test (the Generalized Supremum Augmented Dickey-Fuller Test) to detect explosive behavior (bubbles) in Turkey's daily COVID-19 cases and deaths. Results from the analysis demonstrated a link between identified explosive episodes and critical public health decisions, especially in the case of daily new deaths. They also showed a negative relationship between the formation of exuberant behavior during the pandemic and the vaccination rate. Public health policymakers can incorporate this method into their arsenal to evaluate the overall health situation in combating the pandemic and respond accordingly. Furthermore, among the lessons learned from the Turkish experience is the importance of having a coronavirus scientific advisory board in the decision-making process and the ability to promptly implement policy measures. [ABSTRACT FROM AUTHOR]

This article analyzes the relationship between civil–military relations and professional military education (PME) in Türkiye before the 2016 coup attempt. Its main argument is that an effective PME system could not be realized due to the problematic nature of civil–military relations. The dominant role of the military in politics turned PME into a domain reserved solely for soldiers; however, this autonomy did not help the officer corps to create an effective PME system. Based on historical analyses, this article concludes that civil–military cooperation is necessary for developing a successful PME system, and it endorses Mukherjee's integrated model. Moreover, it shows that civil–military cooperation for the development of PME is a requirement regardless of the nature of civil–military relations. [ABSTRACT FROM AUTHOR]