https://www.um.edu.mt/library/oar/handle/123456789/27009 2026-04-18T23:53:10Z 2026-04-18T23:53:10Z Araci, Hakan Yuksel, Filiz Ispirli, Deniz https://www.um.edu.mt/library/oar/handle/123456789/26965 2019-10-03T08:13:02Z 2016-01-01T00:00:00Z

Title: Sustainability and accountability in Turkish banking sector Authors: Araci, Hakan; Yuksel, Filiz; Ispirli, Deniz Abstract: Sustainable development is an issue that attracts worldwide attention since 1970s. Banking industry takes the question of sustainable development and sustainability into serious consideration as well. Many a global organization including most particularly IFC, GRI, UNEP FI, BEI, European Commission, and UN Global Compact Network have conducted various studies relating to the consideration of environmental and social effects and reporting thereof within banking sector. There is a correspondingly rising emphasis placed on sustainability in Turkish banking sector. Sustainability reports are voluntarily published by banks operating in Turkish banking sector. In addition, there are three commercial banks listed in the ISE Corporate Sustainability Index. In this study, the contribution of the banking sector to sustainable development and sustainability did analyzed with a view to the sustainability practices in Turkish banking sector, and the sustainability reports of a specified group of commercial banks and a private equity development bank operating in Turkish banking sector did analyzed.

2016-01-01T00:00:00Z Yasar, Alpaslan https://www.um.edu.mt/library/oar/handle/123456789/26964 2018-02-20T02:28:48Z 2016-01-01T00:00:00Z

Title: The international debates on mandatory audit firm rotation and mandatory audit partner rotation : literature review Authors: Yasar, Alpaslan Abstract: There has been ongoing regulatory debates in the United States and European Union countries on whether audit partner rotation really improve the audit quality, showed that there has been continuing doubts on how mandatory rotation implemented. This situation point out that rotation policy choice of countries should be supported by empirical research. The aim of this study is to make a literature review on what extent of empirical evidence support the mandatory rotation decisions of countries. For this purpose, development of the mandatory rotation regulation in the United States, European Union countries and Turkey and the findings and limitations of empirical research has revealed. The presence of important limitations of the studies in the literature, indicate that there have been no enough empirical evidence that support the mandatory audit firm rotation or mandatory audit partner rotation decisions of countries.

2016-01-01T00:00:00Z Eriabie, Sylvester Egbide, Ben-Caleb https://www.um.edu.mt/library/oar/handle/123456789/26962 2019-10-03T08:13:34Z 2016-01-01T00:00:00Z

Title: Accounting information and share prices in the food and beverage, and conglomerate sub-sectors of the Nigerian stock exchange Authors: Eriabie, Sylvester; Egbide, Ben-Caleb Abstract: The main objective of the study is to examine whether accounting information is value relevant in both the food and beverage, and the conglomerate subsectors of the Nigerian Stock Exchange (NSE). The study also compared the value relevance of accounting information for both sectors. A random sample of seven companies was selected from a total population of thirteen companies listed in the Food and Beverage subsector of the NSE. The study also took a random sample of another seven companies in the conglomerate subsector. Data were gathered from these companies for the period 2005 to 2014. Using the Ohlson (1995) model and the multiple regression method, we found that market price per share (MPS) is positively, but insignificantly related to book value per share (BVPS) and earnings per share (EPS) in the conglomerate sub sector. On the other hand, for food and beverage sub sector, MPS is positively and significantly related to BVPS and EPS. Accounting information is more value relevant in the food and beverage subsector than the conglomerate subsector as shown by the adjusted R2 of 0.89 for Food and Beverage subsector and 0.15 for the conglomerate sub sector. We recommended that accounting rules should be more sector-specific, and monitoring should be taken more seriously in the conglomerate subsector to enhance value relevance of accounting information in NSE.

2016-01-01T00:00:00Z Karakaya, Gencay Sevim, Cengiz https://www.um.edu.mt/library/oar/handle/123456789/26961 2018-02-20T02:28:45Z 2016-01-01T00:00:00Z

Title: The concept of deferred tax according to accounting standard of income taxes (TMS-12) and an application Authors: Karakaya, Gencay; Sevim, Cengiz Abstract: We face various challenges in time from the calculation of the tax charged on profits (only the income of the corporations required by the relevant standard) to the recognition. The main reason of these challenges is the emergence of two different concepts of profit over which the tax is to be calculated because of the incompatibilities between the Turkish Accounting Standards and the Tax Procedure Law. The first of these is the commercial profit calculated according to the principles which the relevant standard/standards has/have determined; the other one is the financial profit calculated according to the policies and principles in the tax law. If the differences between accounting profit and financial profit are temporary, it is reported as deferred taxes in the relevant period of balance sheet. TAS-IAS 12 Income Taxes Standard describes the differences in question. The differences in question emerge as deferred tax assets or deferred tax liabilities. The purpose of this article is to analyse TAS-IAS 12 Income Taxes Standard and is to explain the application of the standard in question in what manner that will be made. Therefore, with the help of an example of an application, TAS-IAS 12 Income Taxes Standard is compared with the current practice in Turkey.

2016-01-01T00:00:00Z