• Estimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standard 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2019-04)

  Expected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating ...
• Estimating the proportion of misstated records in an audit data set using Benford’s law 

  da Silva, Carlos Gomes; Rodrigues Carreira, Pedro Manuel (Ahmet Gökgöz, 2019-04)

  Auditors are required to provide high levels of assurance that financial statements are free of material misstatements. This paper contributes to the literature on the field of audit sampling, by proposing a procedure to ...
• Firm-specific and macroeconomic determinants of banks liquidity : empirical investigation from Ethiopian private commercial banks 

  Assfaw, Abdu Mohammed (Ahmet Gökgöz, 2019-04)

  This study aimed to examine the firm-specific and macroeconomic variables which can affect the liquidity position of private commercial banks in Ethiopia. For the current study, secondary data were extracted from audited ...
• Opportunity and challenges of electronic-banking system in commercial bank of Ethiopia (a case study on Gurage zone) 

  Fetu, Abdulselam (Ahmet Gökgöz, 2019-04)

  This study is conducted with the purpose of analyzing the opportunities and challenges of electronic banking system in commercial bank of Ethiopia founds at Gurage zone. It was conducted based on data mainly collected from ...
• The influence of personal taxpayer attitudes related to the implementation of administrative sanctions, account representative services and ability to pay tax amnesty ransom to the compliance of individual taxpayers in Palembang City, Indonesia 

  Intrada, Belgie; Wahyudi, Tertiarto; Azwardi (Ahmet Gökgöz, 2019-04)

  This study was conducted to examine the effect of individual taxpayer attitudes in Palembang City regarding the implementation of tax administration sanctions, service from account representative (tax service officer) and ...
• Income mix and liquidity of Nigerian deposit money banks : evidence from dynamic panel models 

  Sanyaolu, Wasiu A.; Akintaro, Akinbiyi O.; Adebayo, Adeyinka T.; Adefolu, Ibrahim T. (Ahmet Gökgöz, 2019-04)

  Liquidity crunch is one of the greatest challenges that deposit money banks are confronted with which negatively affect their strength and stability and ultimately leading to collapse of some. Arising from this, the study ...
• Financial performance-market value analysis of BIST 100 companies by Promethee method 

  Ece, Nalan (Ahmet Gökgöz, 2019-04)

  Profit maximization is the basis of the company management's decisions. Identifying the capabilities and performance that exist within the company is important to achieve this. When the performance analysis is performed ...
• The factors affecting the approaches towards independent auditing of small and medium-sized enterprises : a literature review 

  Gungormus, Ali Haydar (Ahmet Gökgöz, 2019-04)

  The enterprises have been becoming international along with the rapid transformation in the world trade in recent years. It is now mandatory to develop a common language in the field of accounting and auditing for the ...
• The influence of leverage, density of fixed assets and independent commissioners on effective companies tax rate in Indonesia 

  Maskanah; Islahuddin (Ahmet Gökgöz, 2019-04)

  This research aimed to test the influence of leverage, density of fixed assets, and independent commissioners on Effective Tax Rate in manufacturing companies listed on Indonesia Stock Exchange year 2011-2015. Purposive ...
• Audit quality and accounting conservatism 

  Mohammed, Nishtiman H.; Ismail, Ku Nor Izah Ku; Amran, Noor Afza (Ahmet Gökgöz, 2019)

  This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name ...
• Accounting of rental transactions within the framework of TFRS16 leases 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2019-01)

  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 ...
• Firm-specific characteristics and voluntary disclosure reporting : an empirical research on listed companies of Bangladesh 

  Rakiv, Mohammad (Ahmet Gökgöz, 2019-01)

  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 ...
• An application on risk and premium calculation of fire insurance 

  Gumus, Fatih; Uzekmek, Feyza (Ahmet Gökgöz, 2019-01)

  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. ...
• Does resilience affect aversion based behavioral finance biases? 

  Hamurcu, Cagri (Ahmet Gökgöz, 2019-01)

  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 ...
• The effects of credit collection policy on portfolio at risk of microfinance institutions in Tanzania 

  Ngonyani, Danstun B.; Mapesa, Harun J. (Ahmet Gökgöz, 2019-01)

  This paper presents the results of the study on the effect of credit collection policy on portfolio risk management among microfinance institutions in Tanzania. The study used cross-sectional survey data of microfinance ...
• Determinants of financial performance : evidence from Ethiopia insurance companies 

  Abebe, Aster Ketema; Abera, Meseret Tadesse (Ahmet Gökgöz, 2019-01)

  The objective of this research was identifying the determinants of financial performance in case of Ethiopian Insurance Companies over the period of 2010-2015. Profitability ratios were used as proxy of financial performance ...
• Dividend policy and payout practices in Malaysia : a qualitative analysis 

  Omar, Mohammed Mispah Said; Echchabi, Abdelghani (Ahmet Gökgöz, 2019-01)

  Since stock prices reflect the firm’s future earnings potentials (Miller and Rock, 1985), dividends announcements therefore convey new information to the market about the future prospects of the corporation. As such, the ...
• Impact of divided announcement on stock price : empirical evidence of Colombo stock exchange 

  Kaluarachchi, Dona Ganeesha Priyangika (Ahmet Gökgöz, 2019-01)

  Dividend deceleration is clearly important competent among the shareholders. With the dividend announcement investors treated with the divided gain according to their investment. It has been identified that dividend ...
• Determinates of credit risk in Ethiopian commercial banks 

  Tole, Million Gizaw; Jabir, Mohammed Sultan; Wolde, Haymanot Alemayehu (Ahmet Gökgöz, 2019-01)

  This study is concerned with identifying the determinants of credit risk in Ethiopian Commercial Banks. We collected secondary data from the audited financial statement of eight senior commercial banks for the period of ...
• Determinants of capital structure : an empirical study of KSE listed MNCs in Pakistan 

  Iqbal, Fatima; Ahmad, Muhammad Bilal; Ali, Hafiz Fawad (Ahmet Gökgöz, 2019-01)

  Multinational Corporations (MNCs) are generally financed with a mixture of internal debt and equity from the parent corporation. Yet, financial theory has relatively little to say regarding the capital structure and its ...

View more