https://www.um.edu.mt/library/oar/handle/123456789/38151 Sat, 04 Apr 2026 09:31:31 GMT 2026-04-04T09:31:31Z https://www.um.edu.mt/library/oar/handle/123456789/38180 Title: Accounting of rental transactions within the framework of TFRS16 leases Authors: Gokgoz, Ahmet Abstract: In order to operate, firms can acquire the necessary properties by leasing method as well as buying them. The companies those do not choose spending their funds on an asset or the firms which are lack of sufficient amount of funds prefer leasing process. Accounting of rental transactions were held due to Turkish Accounting Standards TAS 17 Leasing Standard. Meanwhile The Turkish Financial Reporting Standards TFRS 16 Leases Standard is published and TAS 17 is repealed simultaneously. Then TFRS 16 principles are ruled to operate the rental transactions. The most important improvement by TFRS 16 is the necessity of indicating the operating leases within the balance sheet. The aim of the study is explaining the accounting of leasing process due to leaser and lessee within the framework of TFRS 16 Leases Standard. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/38180 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/38179 Title: Firm-specific characteristics and voluntary disclosure reporting : an empirical research on listed companies of Bangladesh Authors: Rakiv, Mohammad Abstract: Voluntary disclosure is provided in the corporate annual reports by the management of an organization in order to maintain an effective internal control system and a decision useful environment to the investors. This paper envisages the association of voluntary disclosure practices with firm-specific characteristics. A total of 120 companies have been selected for the purpose of the paper both from service and manufacturing sector. For the purpose of the paper, the annual report of the sample companies is gone through several times with skeptic angle using content analysis technique. A Voluntary Disclosure Reporting Index (VDRI) containing 28 themes has been developed and used for the paper. The result of the paper shows that firm-specific characteristics such as size of the business, profitability, leverage and age positively affects voluntary disclosure reporting practices and industry type have negative effect in the practice by the companies. Size of the business, profitability, leverage and industry type has significant impact in the voluntary reporting practices by the listed companies of Bangladesh. The voluntary disclosure being non statutory requirements should encompass the socio economic variables and the various demands of the stakeholder group. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/38179 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/38178 Title: An application on risk and premium calculation of fire insurance Authors: Gumus, Fatih; Uzekmek, Feyza Abstract: Fire insurance is a type of insurance that guarantees private and commercial purposed buildings together with household goods against unintentional fire, thunder and explosion as well as other damages resultig from these. Despite the fire insurance is the oldest insurance branch, it is not grown up in our country. The reasons of this situation are that fair premium rates could not being determined and most accurate risk analysis could not being made. While determining fair premium rates, probability of risk realisation is important too besides structural properties and material value of the building. For this reason, the topic of determinig to fire insurance premium and probability of risk realisation was studied as close to real situation. While calculation of differentiating risk, analytic hierarchy process that flexible method was used. Obtained risk scores and other factors which affecting premium are was combined. Thus, suitable premium rates for building was achieved. Risk and premium points were calculated for 230 houses in three different cities by the developed method. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/38178 2019-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/38177 Title: Does resilience affect aversion based behavioral finance biases? Authors: Hamurcu, Cagri Abstract: This research is the first study to examine the relationship between aversion based behavioral finance biases and resilience. The aim of the study is to find out whether there is any significant relationship between selected aversion based behavioral finance biases and resilience or not. In this study, in order to measure ambiguity aversion, loss aversion and regret aversion behavioral finance biases, two questions for each biases with 5-point Likert type response scale and in order to measure the resilience, the Turkish version of the Resilience Scale for Adults were used. The findings show that there is a negative significant relationship between aversion based behavioral finance biases and resilience. In the study, although it is found that there is a significant relationship between aversion based behavioral finance biases and age; no significant relationship is found between aversion based behavioral finance biases and gender, marital status and education level. The statistically meaningful relationship between aversion based behavioral finance biases and resilience suggests that; by using some methods for empowering the resilience which is a developable competency; it could be thought that some effects could be created in order to reduce the anomalies as a result of aversion based behavioral finance biases. Tue, 01 Jan 2019 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/38177 2019-01-01T00:00:00Z