OAR@UM Collection:https://www.um.edu.mt/library/oar/handle/123456789/334952024-03-29T12:09:06Z2024-03-29T12:09:06ZUnlicensed electricity production and accounting recordsYuksel, Filizhttps://www.um.edu.mt/library/oar/handle/123456789/324322018-08-02T01:29:12Z2018-07-01T00:00:00ZTitle: Unlicensed electricity production and accounting records
Authors: Yuksel, Filiz
Abstract: One of the goals of sustainable development is expressed as "accessible and clean energy". Large-scale production of global fossil fuels increases emissions of greenhouse gases, resulting in threats to the existence of human and natural environment. For this reason, the use of accessible and clean energy for electricity generation is encouraged by regulations made by countries. In this study, it was tried to explain the legal regulations about unlicensed electricity production in our country and to examine the accounting records in unlicensed electricity production.2018-07-01T00:00:00ZThe relationship stock returns and monetary policy shocksKaya, Eminehttps://www.um.edu.mt/library/oar/handle/123456789/324312018-08-02T01:30:50Z2018-07-01T00:00:00ZTitle: The relationship stock returns and monetary policy shocks
Authors: Kaya, Emine
Abstract: In terms of the monetary transmission mechanism, one of the canals of influence of the monetary policy on the economy is the stock market. Determining the relationship between monetary policy actions and stock market is important in terms of the monetary transmission actions. The purpose of this study is to investigate the effect of monetary policy shocks as a basic economic shocks on stock markets. In the study, predicting Dynamic Stochastic General Equilibrium model was carried out within framework of Bayesian Approach. The relationship between monetary policy shocks and stock market was investigated by causality analysis. Obtained findings indicate that there is bilateral relation between monetary policy shocks and stock returns.2018-07-01T00:00:00ZEthics principles in accounting and an application in MersinOnal, ServetGurbuz, Ismail Sonerhttps://www.um.edu.mt/library/oar/handle/123456789/324302019-10-07T08:06:00Z2018-07-01T00:00:00ZTitle: Ethics principles in accounting and an application in Mersin
Authors: Onal, Servet; Gurbuz, Ismail Soner
Abstract: In society, moral rules are all about society. The concept of ethics is also expressed as a Professional phenomenon at the same time as a social phenomen on. This research is designed to express the perception of accounting profession ethics and to set an example for the studies conducted on this field. The results of a survey , which was conducted to accounting profesionals working in Mersin province are given place in the direction in accordance with the purpose of this study. The obtained data were analyzed in the SPSS program and the findings were revealed. Factor analysis, Mann-Whitney and Kruskal Wallis tests are used to analyze the obtained data. The findings showed that participants has a positive perception related to professional accountants to behave in accordance with ethical principles and professional ethics. Moreover, it is seen that perception of participants vary with professional experience, gender, age and state of education.2018-07-01T00:00:00ZEffect of firm attributes on return on asset of listed manufacturing companies in NigeriaIrom, Irom MarvisJoshua, OkpanachiAhmed, M. NmaEmmanuel, A. Topehttps://www.um.edu.mt/library/oar/handle/123456789/324292019-10-07T08:06:48Z2018-07-01T00:00:00ZTitle: Effect of firm attributes on return on asset of listed manufacturing companies in Nigeria
Authors: Irom, Irom Marvis; Joshua, Okpanachi; Ahmed, M. Nma; Emmanuel, A. Tope
Abstract: The profitability of manufacturing companies does not only play the role of improving the market value of that specific company but also leads to the overall growth of the whole sector which translate to improvement on profit level that could be attributable to characteristics possessed by firms. It is on this the study examines the effect of firm attributes on the return on assets of listed companies in Nigeria for a period of five years. The population and sample size of this study comprises of all the 41 listed manufacturing companies in the Nigerian Stock Exchange as at 31 December, 2016. The result of random effect regression provides evidence that all firm attributes apart from operating expenses and firm size had a negative and significant effect on return on asset. Based on this result, the study recommends that listed manufacturing firms should reduce firm size and operating expenses so as to increase the return on assets of their firms and short term cash should not be channeled to fund capital asset.2018-07-01T00:00:00Z