https://www.um.edu.mt/library/oar/handle/123456789/27571 2026-04-14T15:27:59Z 2026-04-14T15:27:59Z Gokgoz, Ahmet https://www.um.edu.mt/library/oar/handle/123456789/27228 2018-02-23T02:41:08Z 2017-01-01T00:00:00Z

Title: Evaluation of commercial documents training in accounting education : a study on associate degree and undergraduate degree programs Authors: Gokgoz, Ahmet Abstract: The objective of this study is to determine the place of commercial documents in accounting education. For this purpose, at first an inventory study was conducted whether there is a lecture about commercial documents within associate’s degree and undergraduate degree programs in state and foundation universities offering accounting education in Turkey. Afterwards, 393 associate’s degree and undergraduate students, who were chosen with convenience sampling method and who are studying in 15 universities were included in the study. An application was used on the students in universities constituting the sample, who at least took and succeeded in fundamental level accounting courses such as general accounting of financial accounting, end of period accounting transactions, inventory balance sheet to measure whether they recognize commercial documents or not and whether they are able to make accounting records based on the commercial documents. In accordance with the results of the research, although the students studying in the universities within the scope of the analysis have knowledge about these documents and know their features, it is determined that they experience difficulties in preparing aforementioned documents and statements and making coverage entries.

2017-01-01T00:00:00Z Koc, Feden https://www.um.edu.mt/library/oar/handle/123456789/27227 2018-02-23T02:41:07Z 2017-01-01T00:00:00Z

Title: Similarities and differences related to the scope and valuation of the financial investments according to Turkish accounting standards / Turkish financial reporting standards / Turkish tax procedure law Authors: Koc, Feden Abstract: This study aims to comparatively analyze scope and valuation measures of the financial investment account group in terms of Turkish Accounting Standards (TAS) / Turkish Financial Reporting Standards (TFRS) / Turkish Tax Procedure Law (TTPL). The study covers valuation measures used at the end of the period on the basis of the financial investments account group and does not include valuation measures used at the beginning of the period. It was aimed to reveal valuation differences between the companies applying TAS / TFRS / TTPL in terms of scope and valuation standards. For this reason, an example on evaluation of the financial investments account group with valuation measures included in TAS / TFRS / TTPL was presented. It has been determined that there are significant differences in the context of scope and valuation within the financial investment account group in terms of TAS/TFRS/TTPL.

2017-01-01T00:00:00Z Triki, Mohamed Wajdi Boujelbene, Younes https://www.um.edu.mt/library/oar/handle/123456789/27226 2019-10-04T08:13:33Z 2017-01-01T00:00:00Z

Title: Risk of refunding default in micro-finance institution by Bayesian networks : case of Tunisia Authors: Triki, Mohamed Wajdi; Boujelbene, Younes Abstract: The objective of this paper is twofold: measuring credit of institution microstructure and studying Enda inter-arab Tunisia by bayesian networks. After the data gathering characterizing of the customers requiring of the micro loans, this approach consists initially with the samples collected, then the setting in works about it of various network architectures and combinations of functions of activation and training and comparison between the results got and the results of the current methods used. To address this problem we will try to create a graph that will be used to develop our credit scoring using Bayesian networks as a method. After, we will bring out the variables that affect the credit worthiness of the beneficiaries of microcredit. Therefore this article will be divided so the first part is the theoretical side of the key variables that affect the rate of reimbursement and the second part a description of the variables, the research methodology and the main results.

2017-01-01T00:00:00Z Hasan, Rashedul Mohammad, Niaz Alam, Mohammad Faridul https://www.um.edu.mt/library/oar/handle/123456789/27225 2019-10-04T08:14:14Z 2017-01-01T00:00:00Z

Title: Impact of intellectual capital on profitability : conventional versus Islamic banks Authors: Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul Abstract: Intellectual capital has been found to have a significant association with profitability in the financial sector of various parts of the world. As a result, this study aims to empirically investigate the relationship between intellectual capital and financial performance of twentyseven private commercial banks for the year 2013 in Bangladesh. Annual reports for the relevant year of the selected banks have been used to gather secondary information for the empirical models based on Pulic’s VAIC model. Stepwise regression was performed for the full sample, conventional and Islamic banks separately. The analysis indicates that both VIAC and its components have a significant association with profitability. Results for conventional and Islamic banks established different components of VIAC as a significant predictor of bank’s profitability. A future study including all financial institutions could provide a better estimate of the impact of intellectual capital on profitability for the finance sector.

2017-01-01T00:00:00Z