• Dynamic adjustment towards target capital structure : panel evidence of listed firms in Kenya 

  Maina, Leonard K.; Olweny, Tobias; Wanjau, Kenneth L. (Ahmet Gökgöz, 2018-09)

  Trade-off theory of capital structure uses static and dynamic approach. The use of static approach has been prevalent. Despite the importance of dynamic capital structure the debate in Kenya is so far inconclusive. Therefore, ...
• Exploring accounting research in “Emerald’s Accounting Journals” using content analysis approach 

  Mahdavikhou, Mahdi (Ahmet Gökgöz, 2018-09)

  The research aims to analyze the content of accounting published papers in Emerald’s accounting journals. The statistical population in this study includes 3847 published papers in 15 accounting journals from 1986 to 2014. ...
• Accounting of investment incentives relating corporation tax within the framework of TAS 12 income taxes standard 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2018)

  Incentives are used for the companies in various fields to increase the capital investments in Turkey. One of the mentioned incentives here is the one relating the corporation tax discount. Recording the investment incentives ...
• Investigating environmental accounting and its role in reducing environmental costs (case study : Iran Noubaft textile company) 

  Ghaemmaghami, Kamran; Zamani, Morteza; Shafiei, Hassan (Ahmet Gökgöz, 2018-09)

  Purpose - The aim of the present study was to investigate the environmental accounting and its role in reducing the costs, especially in Iranian textile companies. Design/methodology/approach - Information on variables was ...
• The determinants of cash holdings : evidence from listed manufacturing companies in Indonesia 

  Atha Umry, Muhammad; Diantimala, Yossi (Ahmet Gökgöz, 2018-09)

  This research aims to investigate empirically the determinants of cash holdings of manufacturing companies which are listed on Indonesian Stock Exchange (IDX) for the period of 2012-2017. The determining factors which were ...
• Determinants of micro-insurance business performance in Ethiopia 

  Worku, Abel; Asmare, Aregu (Ahmet Gökgöz, 2018-09)

  Successful performance of insurance industry provides impetus for other industries and development of an economy. Financial performance measurement is important to investors and management in determining the future success. ...
• Litigation risk, auditor conservatism and an overview of Turkey characteristic 

  Senturk, Fatih; Ozkan, Ozgur (Ahmet Gökgöz, 2018-09)

  In case of the occurrence of uncertain situations regarding the future, the investor is expected to assume that he is in a risky situation and act in a rational way. In this way, the investor will have been prudent and ...
• A study on the independent auditing of public interest entities in Turkey 

  Bozcuk, Aslihan E.; Ucar, Merve; Yilmaz, Burak Cagri (Ahmet Gökgöz, 2018-09)

  The purpose of this study is to explore the state of independent auditing of public interest entities (PIEs) in Turkey, following the recent changes in the regulatory environment. In order to eliminate the effects of ...
• Should businesses abandon the budgeting? 

  Kilinc, Yavuz (Ahmet Gökgöz, 2018-09)

  The budget, which is an important management tool of businesses, has been tried to be able to meet the needs of today’s businesses with new approaches developed over time, such as developing technology, change of business ...
• Corporate governance and financial performance relationship : case for Oman companies 

  Yilmaz, Ilker (Ahmet Gökgöz, 2018-09)

  The article aims to investigate the relationship between corporate governance and financial performance by using the data of 61 Oman companies traded at Muscat Securities Market for a four-year period from 2013 to 2016. ...
• Taxpayers’ perception of e-filing system in increasing behavior of annual reporting of tax return (Indonesian evidence) 

  Aliffiani, Tiwi; Syamsurijal; Fuadah, Luk Luk (Ahmet Gökgöz, 2018-09)

  The number of e-filing users, especially individual taxpayers has steadily been increasing, but this system has not been implemented by all registered taxpayers. This aims of this study are to examine the effect of attitude ...
• Contract asset and contractual obligation concepts and their reporting within the framework of revenue recognition standard under TAS 15 service contracts 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2018-09)

  The financial performance of a corporation is presented via its income statement table. One of the most important sections of the mentioned table is the cell where the revenue is displayed. The revenue term means the ...
• Minority shareholders’ rights and audit quality : empirical evidence from Turkey 

  Mustafa, Aree Saeed; Barwari, Abdullah Saeed; Mohammed, Nishtiman Hashim (Ahmet Gökgöz, 2018-09)

  The objective of this paper is to examine the relationship between minority shareholders’ rights and audit quality. Specifically, this paper examines the influence of minority shareholders' with at least 10% holdings on ...
• The effect of corporate governance mechanism on tax aggressiveness with earnings management as intervening variable 

  Putri, Shelly Prahadian; Adam, Mohamad; Fuadah, Luk Luk (Ahmet Gökgöz, 2018-09)

  This study aims to analyze the effect of corporate governance mechanism on tax aggressiveness with earnings management as intervening variable. In this study, corporate governance is measured by institutional ownership and ...
• Corporate sustainability indexes : Dow-Jones index 

  Krasniqi, Drita; Vardari, Luan (Ahmet Gökgöz, 2018-09)

  Corporate Sustainability Performance Measurement along with Corporate Environmental Sustainability aims to address the social and economic aspects. Concerns emerging from the three dimensions are being reduced to a single ...
• Unlicensed electricity production and accounting records 

  Yuksel, Filiz (Ahmet Gökgöz, 2018-07)

  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 ...
• The relationship stock returns and monetary policy shocks 

  Kaya, Emine (Ahmet Gökgöz, 2018-07)

  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 ...
• Ethics principles in accounting and an application in Mersin 

  Onal, Servet; Gurbuz, Ismail Soner (Ahmet Gökgöz, 2018-07)

  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 ...
• Effect of firm attributes on return on asset of listed manufacturing companies in Nigeria 

  Irom, Irom Marvis; Joshua, Okpanachi; Ahmed, M. Nma; Emmanuel, A. Tope (Ahmet Gökgöz, 2018-07)

  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 ...
• Change in management accountant roles : a comparative study of two public sector organizations in Nigeria 

  Odia, James O.; Oke, R. Shedrack (Ahmet Gökgöz, 2018-07)

  The paper examines management accounting change and the changing roles of management accountants in two independent organizations in the Nigerian public sector. The sampling population was made up of 100 respondents in the ...

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