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Copyright of Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi is the property of Journal of Accounting Institute / Muhasebe Enstitusu Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Bilgi sistemleri içerisinde yer alan ve en eskilerinden biri olan muhasebe bilgi sistemi, işletmenin iç ve dış çevresinde yer alan ilgili kişilerin ihtiyaçlarına uygun verilerin toplanması, işlenmesi, özetlenmesi ve çeşitli analiz yöntemlerini uygulayarak sonuçların yorumlanması faaliyetlerini yerine getirmektedir. İşletme sahipleri, yöneticiler, paydaşlar ve yatırımcıların işletmenin faaliyet ve performans sonuçları hakkında bilgiye olan ihtiyaçları geçmişten günümüze kadar olan süreçte sürekli olarak artmıştır. Bu bilgi ihtiyacının özünde işletmelerin mevcut ve geçmiş faaliyet ile performans sonuçları üzerinde uygulanan çeşitli finansal analiz tekniklerinden elde edilen sonuçlardan hareketle işletmenin gelecekteki faaliyet ve performans sonuçları öngörülmesi yatmaktadır. Bu açıklamalar çerçevesinde gerek muhasebe bilgi sistemi ve bu sistemin bir parçası olan finansal analiz teknikleri doğrultusunda Borsa İstanbul (BİST) otomotiv sektöründe faaliyet gösteren ve üretici statüsündeki şirketlerin kârlılık oranları üzerindeki değişkenlerin etkisi tespit edilmeye çalışılmıştır. Araştırma kapsamında yer alan otomotiv üretici statüsündeki ve verilerini çeyreklik olarak açıklayan toplam sekiz şirketin 2009 ile 2022 yılları arasındaki verileri panel veri analiz yöntemi ile analiz edilmiştir. Sonuç olarak otomotiv sektöründe faaliyet gösteren şirketlerin aktif kârlılık oranı, ekonomik kârlılık oranı ve özsermaye kârlılık oranları üzerinde kısa ve uzun vadeli borç oranlarının önemli bir etkiye sahip oldukları tespit edilmiştir.

Copyright of Journal of Auditing & Assurance Services (AUDAS) is the property of Journal of Auditing & Assurance Services (AUDAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Deferred tax items arise due to differences between taxable income calculated based on tax regulations and accounting income calculated according to financial reporting standards. This study examines the deferred tax items reported by companies listed on the Borsa Istanbul (BIST) 100 index, excluding financial institutions, between 2011 and 2020 and analyzes the impact of these items on financial statements. According to the findings of the study, companies mostly report deferred tax assets and deferred tax income. Further, the results show that deferred tax items significantly impact companies’ financial structure and profitability ratios [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tarihi maliyet, yatırım hisse senetlerinin başlangıç değeri olarak belirlenir ve muhasebe defterlerinde muhasebeleştirilir. Bundan sonra hisse senetlerin değeri piyasa fiyatına göre değişir. Hisse senetlerin tarihi maliyeti gelecekte kabul edilebilir değildir. Tarihi maliyet yöntemi, menkul kıymet değerinin oynaklığını finansal tablolara yansıtmamakta ve yatırımcılara buna yönelik gerekli bilgileri sunamamaktadır. Bu sebeple tarihi maliyet hisse senedi piyasa değerini yansıtmamaktadır. Gerçek değerini yansıtmayan hisse senedi piyasada artış gösterebilmektedir. Ancak bu artış ile birlikte gizli kalmış değer, aslında artmış olan karlarında gizli kalmasına neden olmaktadır. Bu artan ve gizli kalan karlar gelir tablosunda yer almayacaktır. Tarihi maliyet yerine gerçeğe uygun değerlerin kullanılması şirketin gelecekteki performansının daha doğru ve daha iyi tahmin edilmesine yardımcı olur. İşletmenin finansman riskini azaltmasına yardımcı olur. Finansal raporlamada gerçeğe uygun değerin uygulanmasının işletmelerin gelecekteki kazançlarını daha doğru tahmin etmesi üzerinde bir etkisi olduğu olduğu söylenebilir. Bu makaleyle işletmelerin finansal tablolarındaki finansal araçların mevcut değerlerinin gerçeğe uygun değer yöntemiyle makul seviyede artırılıp/azaltılmasının oluşturduğu etki, muhasebe uygulamalarıyla değerlendirilmiştir. [ABSTRACT FROM AUTHOR]

Accounting constitutes the main information system of the enterprises with its structure that produces data for the management steps within the enterprise as well as for the relevant parties outside the enterprise. In this system accounting data is obtained first and acconting information is accessed at the end of the data processing process. The concepts of continuity, cost basis and periodicity of accounting are effective in obtaining this information. Financial statements prepared by considering these concepts express the permanance of the business. With the information obtained from the financial statements, we can reach an opinion about the permanance and sustainability of the business. We can strengthen our conviction by analyzing the financial statements. The existence of risks in terms of continuity and sustainability can be managed with the measures to be taken by the business management. [ABSTRACT FROM AUTHOR]

Copyright of Turkish Studies - Economics, Finance, Politics is the property of Electronic Turkish Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this research is to try to determine what improvements can be made in increasing the quality of independent audit. Within the scope of the research, trying to present concrete and applicable suggestions for increasing the audit quality by considering the practitioner (independent auditor) perspective reveals the original value of the research. In this direction, qualitative research has been carried out on how to increase the quality of independent audit by making use of the opinions of auditors working in independent audit firms. The visualization of the data obtained from the interviews was carried out with the Word Art program. As a result of the research, in line with the opinions of the independent auditors, the factors affecting the independent audit quality are respectively "audit fee", "International Standards on Auditing", "attitude of the client enterprise", "qualified independent auditor", "auditor rotation", "ethics and independence", "audit period", "Quality Control Standard 1", and "qualified personnel in the client enterprise". In addition, it has been concluded that professional practice directives and guides should be published by the Public Oversight Accounting and Auditing Standards Authority (POA) in order to increase the audit quality and understand the practice. [ABSTRACT FROM AUTHOR]

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Financial failures due to recent accounting scandals in businesses have increased the importance of examining the relationship between corporate governance and business performance. Corporate governance is the set of principles that regulate the relationship between the investors of the enterprises and the members of the board of directors, affiliates and partners. The purpose of this study is to determine the corporate governance ratings of companies operating in BIST Restaurant and Hotels sector and to determine whether the corporate governance ratings have a significant effect on their financial performance. Panel data analysis was applied to the data of restaurants and hotels in BIST for the period 2015-2019 through Stata and Eviews programs. As a result of the analysis, it was determined that the corporate governance ratings of the restaurants and hotel businesses do not have a significant effect on the asset profitability, operating profitability, net profit margin, price / earning ratio and tobin q ratio used in measuring business performance. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Turkish Studies - Economics, Finance, Politics is the property of Electronic Turkish Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Economic & Social Research is the property of Abant Izzet Baysal University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

IFRS 16 Leasing Standard, which was issued on January 2016, regulates the recognition, measurement and reporting principles of the entire leasing transactions without making any differentiation between the financial and operational leasing activities and accordingly introduces similar recognition principles both for financial and operational leases. The standard will be effective from January 1st, 2019. With the enforcement of IFRS 16, the previous standard IAS 17 that regulates the financial leasing activities will be ceased. In this study, the new regulations introduced by the new standard will be analyzed and the impacts of new standard will be explained financial ratios between previous and new standard. This standard will lead different financial results especially for the companies that use significant operational lease such as, aviation companies, retail entities, travel and leisure, distribution companies. [ABSTRACT FROM AUTHOR]

Copyright of Türkiye Adalet Akademisi Dergisi is the property of Justice Academy of Turkey and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Uluslararasi Ekonomi ve Yenilik Dergisi is the property of Karadeniz Technical University, Depertmant of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Kafkas University, Journal of Economics & Administrative Sciences Faculty / Kafkas Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi is the property of University of Kafkas, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Muhasebe sisteminin temel işlevi, işletmenin mali durumu ve finansal sonuçları ile ilgili bilgileri, ilgili gruplara finansal tablolar aracılığıyla sunmaktır. İşletmelerin bu amaçla düzenlediği finansal tablolardan biri de nakit akış tablosudur. Son yıllarda nakit akış tablosunun önemine vurgu yapılmaya başlanmıştır. Nitekim Uluslararası Muhasebe Standartlarında, nakit akış tablosu, işletmelerce düzenlenmesi gereken “genel amaçlı finansal tablolar” arasında sayılmaktadır.Bu çalışmanın amacı, nakit akış tablosunun düzenlenmesinde uyulacak esasları ve konuyla ilgili Uluslararası Muhasebe Standartları kapsamında yapılan çalışmalar ve Türkiye’deki düzenlemeleri incelemektir.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

New Turkish Commercial Code requires stock corporations are subject to audit. Independent auditors will conduct the audit. Compliance and performance audits are both included in financial statements audit. In this context, balance sheet, income statement, cash flow statement and statement of changes in equity as a set of financial statements with footnotes are the financial instruments, which are subject to audit. Turkish auditing standards are the criteria for the audit progress. Public oversight board is the public authority for publication of standards and quality control of audit. The article studies the audit practice in Turkey. [ABSTRACT FROM AUTHOR]

Since the year of 2013, the International Accounting and Financial Reporting Standards to be based have become mandatory in 2011 enacted in our country, the new Turkish Commercial Code. In this study, in order to do that they could identify the extent specified in accordance withthe Accounting Standards Training "Terms of Quality Standards in Accounting Education Qualification Questionnaire" was administered to the students "Accounting Education" given of all education levels. This survey; The Accounting Education, 5 deem adequate level in terms of quality standards which were measured by Likert Scale of the Accounting Training provided; High School, College, Faculty, Graduate and Doctoral levels in all of the students who took accounting courses. The survey which was administered to students, two "Commercial High School", two "Vocational Colleges", two "Faculties" and the "Masters" and "Phd." in Erzurum. According to survey results, It has emerged that High School students in the highest proficiency level in terms of guality standards in accounting education and the lowest qualifications they see the Phd. level. [ABSTRACT FROM AUTHOR]

In 2005, International Financial Reporting Standards (IFRS) is a revolutionary event for reporting value relevant, high quality financial information for the financial statement users especially the investors. In this study, the impact of IFRS on the value relevance of financial information for the listed companies on Borsa Istanbul (BIST) is examined. For this purpose, according to the results of this study conducted for pre-IFRS (2000-2004) and post-IFRS (2005-2010) periods, the value relevance of financial information increased after the adoption of IFRS for Turkish listed companies. The study concludes that, in Turkey a structural break came into existence with IFRS so as the financial information based on IFRS has a superior reflection of market value. [ABSTRACT FROM AUTHOR]

Extensible Business Reporting Language (XBRL), which is translated into Turkish as "Genişletilebilir İşletme Raporlama Dili" is a markup language employed in USA and various European countries. It is employed to assure that the financial information used in accounting process is reported in accordance with the accounting principles or standards. This study aims to investigate the application of XBRL in USA, where it is widely employed, as well as its applicability in Turkey, where it will be used in the near future. We provide evidence suggesting that XBRL's application is considered very useful by those who use it, in USA. However, its application introduces extra costs. In addition, users of XBRL argue that the application of the taxonomy that is used in the transformation of financial information, should be decided by companies arbitrarily, which could potentially lead to an increase in the risk of financial manipulation. Based on survey evidence, majority of the participants of the survey do not have information about XBRL. Who have information about XBRL, suggest that they believe that XBRL could have a positive effect on financial reporting. However, their companies would not bear the extra costs associated with its application. [ABSTRACT FROM AUTHOR]

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accessing knowledge immediately, which provides an important input for decision process, has become a requirement of present day. Audit report lag also cause lag in releasing financial information. Audit report lag may be affected by many factors. The aim of this study is to determine the factors that affecting audit report lag for the companies which should prepare consolidated financial statements and listed on Borsa Istanbul between the years 2006-2011. Analysis results indicated that there is a significant relationship between audit report lag and following factors: size, earning news, auditor's opinion and busy season factors as expected. On the other hand, findings showed that there is a significant but unexpected relationship between leverage and audit report lag. [ABSTRACT FROM AUTHOR]

With the improvement of banks each passing day, in paralel with technological innovation and competition, in essence, the banks are some institutions which operate in their main function of collecting deposits and loan marketing. The primary functions of the banks are to collect. Funds from the market with a certain cost in the direction of the confidience subject and to transfer them to the market again with a certain profit margain. However, the marketing of the funds collected from the market as loans, can be carried out within the constraints of the banking policy, the situation of the market and the credibility of the target markets. Particularly, in the loan requests of the trade associations, the loan decision made according to the analysis results of the financial situations affects the critical rate of the banks loans directly. With the aim of taking some necessary precautions in advance for the performing of the critical loans, the banks bring the financial information of the trade associations to a level at which it can be interpreted passing it through the transfer and purification proseduros. By reviewing of the financial information of the trade associations once more and preparing their correcting reports, with the determination of the manipulative reports and by reducing the critical rates of the loans at the bank an increase can occur in the loan quality. The aim of this study is to develop rating loan assesment method which determines the risk ratings of commercial establishments, to ensure giving the proper loan decisions and to make contributions for the decreasing of problematic loans of the banks and to reduce the problems to the minimum level in financial risk maps. To this end, to prosecution rates of the loans given with rating methods by a public bank has been given comperatively and it has been emphasised that the loan risks can be minimized with the proper allotment method. In this study, it has been ascertained that in loan allotment, the loans which were given with rating methods have reduced the rate of problematic loans compared with the other loan rating methods and prevented the unstability of financial condition of the bank and enhanced capital adequacy. [ABSTRACT FROM AUTHOR]

Copyright of Academic Review of Economics & Administrative Sciences is the property of Academic Review of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Finance Letters / Maliye Finans Yazıları Dergisi is the property of Maliye Finans Yazilari Yayimcilik Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Metaphors are one of the most powerful intellectual tools structuring, guiding and controlling our opinions about the formation and occurrence of the events. Metaphors can be called "language of the experiences/language of the concepts" in terms of individuals' assigning meaning to their personal experiences. In daily life, our system of concepts are intrinsically metaphoric. In this sense, as a component of contemporary theory, conceptual metaphor emerges not only as a form of human conception and way of saying but also as figure of thinking. Accounting, on the other hand, includes the figures measuring the results of organizational activities and the texts used to interpret these figures in line with a systematic perspective. In this way, it is referred as the "financial language of the organization." The present study aims to elicit the use of metaphors in the accounting texts considered to be the financial language of organizations and review the financial tables as conceptual metaphors. [ABSTRACT FROM AUTHOR]

The aim of this study is to provide evidence for the accountants and financial analyst' perceptions on qualitative characteristics of financial statements prepared by the publicly held companies under IAS / IFRS. In accordance with this aim, a questionnaire was sent by electronic mail to 230 accountants and 90 financial analysts. The total number of completed questionnaires is 37 with response percentage, %10 for accountants and %15,6 for financial analysts. As a result of this study, it is found that by the 5 point likert scale, the arithmetic means of answers given for qualitative characteristics of financial statements range from 3,09 to 3,87 for accountants and from 2.64 to 3,71 for financial analysts. The accountants and financial analysts both give great importance on reliability of financial statements. They consider that balance sheet and income statement are the most important financial statements. [ABSTRACT FROM AUTHOR]

The most important point for Capital Markets Board, based on the main objectives of fair, orderly functioning of the markets and protecting the rights of investors, is public disclosure. To achieve these goals, financial statements have a great importance. Using a specific format in preparation of financial statements to minimize the asymmetric information problem among financial statement users and senior managers and to make clearer the financial statements is a requirement. Financial statements have to be considered a whole with their footnotes and explanations. Footnotes are special standardized information notes at the end of the statements, which are not be able to show in balance sheets and income statements. The need to know this information by public makes these footnotes more important. From its foundations, CMB issued several communiqués on the subject of financial statements. The first of all these communiqués in 1983, Serial VIII No: 2, only the balance sheet footnotes were regulated, the income statements footnotes were not mentioned. The importance of these footnotes which were not mentioned in the communiqué issued in 1984 were understood in time and since 1989 the footnotes have been regulated in detail. The aim of this study is to show the development of financial statement footnotes from the foundation of CMB to today. To achive this object the CMB communiqués are examined and evaluated. [ABSTRACT FROM AUTHOR]