• 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 ...
• Analysis of factors influencing bank profitability : evidence from the West African economic and monetary union banking sector 

  Adalessossi, Kokou; Oruc Erdogan, Eda (Ahmet Gökgöz, 2019-01)

  This paper investigates the factors that influence bank profitability. Using static and dynamic panel data techniques, a sample of 86 banks from eight countries making up the West African Economic and Monetary Union over ...
• Assessment of public finance management : accounting and reporting practice : evidence from Mizan-Tepi University, Bench Maji, Kaffa and Sheka Zone (finance and budget sections) 

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

  A sound public financial management is vital for efficient and equitable utilization of scarce national resources. However, public financial management specifically on accounting and reporting practices hindered by several ...
• The effect of competence, experience, independence, due professional care, and auditor integrity on audit quality with auditor ethics as moderating variable 

  Kertarajasa, Astro Yudha; Marwa, Taufiq; Wahyudi, Tertiarto (Ahmet Gökgöz, 2019-01)

  This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The ...
• Integrity of financial statement : big and independent are not guarantee 

  Pradika, Endra; Hoesada, Jan (Ahmet Gökgöz, 2019-01)

  This research aims to determine the influence of the independent commissioners, audit committee institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research ...
• Analysis of tax compliance and its determinants : evidence from Kaffa, Bench Maji and Sheka zones category B tax payers, SNNPR, Ethiopia 

  Assfaw, Abdu Mohammed; Sebhat, Wondimu (Ahmet Gökgöz, 2019-01)

  Despite the fact that tax is an important stream of revenue for government of any country, there is tax avoidance and tax evasion which are constraints serving as a bottlenecks for efficient tax collection performance. ...
• The effect of tax, tunneling incentive, bonus mechanisms, and firm size on transfer pricing (Indonesian evidence) 

  Nazihah, Afifah; Azwardi; Fuadah, Luk Luk (Ahmet Gökgöz, 2019-01)

  Transfer pricing is the transaction price in the form of tangible goods, intangible goods or the provision of services between parties that have a special relationship. Transfer pricing used by companies in order to avoid ...
• The influence of corporate social responsibility disclosure, leverage, sales growth, and industry type on profitability in manufacturing companies listed at Indonesia stock exchange 

  Wulandari, Uly; Siddik, Sa’adah; Widiyanti, Marlina (University of Malta. Faculty of Theology, 2019)

  This research aims to examine the influence of corporate social responsibility disclosure, leverage, sales growth, and industry type on firm’s profitability which was measured by return on asset (ROA). The population in ...
• 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 ...

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