Serdar Ozkan - Profile on Academia.edu (original) (raw)

Papers by Serdar Ozkan

Ataturk Universitesi Iktisadi Ve Idari Bilimler Dergisi, 2003

ÖZet: Bu çalışmanın amacı, İMKB'de işlem gören finansalolmayan şirketlerin kendi web siteleri ara... more ÖZet: Bu çalışmanın amacı, İMKB'de işlem gören finansalolmayan şirketlerin kendi web siteleri aracılığıyla karar vericilere sundukları finansal bilgilerin araştırılması ve bu bilgilerin detay düzeyini etkileyen faktörlerin belirlenmesidir. İMKB 'de işlem gören finansal olmayan 192 şirketin web sitelerinde sundukları finansal bilgiler incelenerek, şirketin faaliyette bulundugu sektöriln, şirket bUyUklilgünUn ve performansının bu bilgilerin ne detayda verildiğine etkilerinin Kruskal-Wal1is ve Ki-kare teStleri ile sınanmışllr. Sınamalar sonucu elde edilen ampirik bulgular, sektöriln ve performans ölçütü olarak net karın firmaların web sitesinin varlığtnl ve sunulan finansal bilginin detay dUZeyini belirleyici faktörler olmadıgmı ortaya koymuştur. Ancak, şirket büyüklilğil satışlar. piyasa değeri ve çalışan sayısı bazında artıkça sunulan bilgi daha deta) 1: olmaktadır.

Activity-based costing approach in the measurement of cost of quality in SMEs: a case study

Total Quality Management & Business Excellence, 2013

Since the 1950s, a considerable amount of attention has been given on the cost of quality (CoQ) i... more Since the 1950s, a considerable amount of attention has been given on the cost of quality (CoQ) in theory and in practice. Overall, it is argued that a precise measurement of the CoQ requires a well-established accounting system that provides accurate cost information. However, in the literature, it is generally considered that traditional cost accounting methods do not provide accurate

Impact of financial crises on the value relevance of earnings and book value: 1994 and 2001 crises in Turkey

İktisat İşletme ve Finans, 2010

This study examines the change in the value relevance of earnings and book value between years 19... more This study examines the change in the value relevance of earnings and book value between years 1992-2007 for non-financial firms listed in Istanbul Stock Exchange. During this period Turkey experienced the economic crises of 1994 and 2001, each with different characteristics. The previous literature shows that both under firm level and macro level economic pressure, the value relevance of book

SSRN Electronic Journal, 2000

Accounting policy disclosures are important parts of financial reports as addressed by standard-s... more Accounting policy disclosures are important parts of financial reports as addressed by standard-setters and They provide value relevant information to decision makers on choices taken by executives. The importance of reported revenue and its use in earnings management makes revenue recognition policy disclosure especially critical for user of financial statements. However, guidance provided by both IASB and FASB is limited and confusing on revenue recognition policy disclosure. The motivation for this study is to provide insight on revenue recognition policy disclosures in IFRS reporting environment. Concurrently, study investigates the current state of revenue recognition policy disclosures after IFRS adoption in Turkey. Additionally, we investigate the impact of audit quality on revenue recognition policy disclosures. Analysis conducted in two stages to show more general results in all sample firms and provide detailed analysis in a small sample of big firms because of their economic transactions richness. Results

Impact of economic crisis on the value relevance of earnings and book value: Case of 1994 and 2001 crises in Turkey

This paper investigates the value relevance of earnings and book value during financial crises in... more This paper investigates the value relevance of earnings and book value during financial crises in Turkey. Previous literature shows that, both under firm level and macro level economic pressure, value relevance of book value increase where as results on earnings are inconclusive. Additionally, same economic crises can influence value relevance differently in separate countries depending on country specific factors. Similarly,

FINANCIAL STATEMENT EFFECTS OF ADOPTING IFRS IN TURKEY: THE MEDIATING EFFECT OF INFLATION ACCOUNTING

Earnings conservatism in pre-and post-IFRS periods in Turkey: panel data evidence on the firm specific factors

ABSTRACT In order to increase the usefulness and quality of financial reporting, there is a move ... more ABSTRACT In order to increase the usefulness and quality of financial reporting, there is a move to IFRS globally. Sharing similar motivations with the rest of the world, since 2005 all publicly traded companies in Turkey have been preparing their financial statements according to International Accounting/Financial Reporting Standards (IFRS) mandatory. Considering the need for understanding the economic consequences of harmonization, we investigate the impact of IFRS adoption on the earnings conservatism as a dimension of reporting quality in Turkey. The results of the study show that IFRS adoption has increased both the timeliness and earnings conservatism (asymmetric timeliness), the impact is stronger for financial firms, for firms having lower debt levels, and for smaller firms.

Effect of Banking Regulation on Performance: Evidence from Turkey

Emerging Markets Finance and Trade, 2014

ABSTRACT In this study, we investigate the effect of regulation on banking sector performance in ... more ABSTRACT In this study, we investigate the effect of regulation on banking sector performance in an emerging country context. Consecutive crises in the early 2000s led to three waves of reformist banking regulations in Turkey: (1) the banking sector restructuring program in 2002, (2) limitation of the full deposit insurance system in 2004, and (3) a corporate governance-related banking law in 2005. Results show that these actions had a positive effect on bank lending, asset quality, and profitability. Findings also support the view that the sequence and timing of banking reforms in Turkey acted as a shield against the global financial crisis of 2008.

Accounting conservatism in the post-IFRS period: Do provisions matter?

İktisat İşletme ve Finans, 2013

ABSTRACT Accounting conservatism is an important aspect of financial reporting quality. Consideri... more ABSTRACT Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future oriented estimations. Using a sample of 1,225 firm-year observations from Istanbul Stock Exchange (ISE) between the years 2005-2010, this paper examines the relationship between provisions and conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent Liabilities and Contingent Assets and both earnings and balance sheet conservatism. This study makes significant contribution to the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy for accounting conservatism.

1st International Symposium …, 2005

The aim of the current study is to investigate the effectiveness of the Turkish corporate governa... more The aim of the current study is to investigate the effectiveness of the Turkish corporate governance system. To reach this aim, the paper first discusses the corporate governance system of Turkey briefly. The measures of effectiveness of a corporate governance system are formulated ...

Journal of Business Economics and Management, 2012