• Economic value added approach in measurement of financial performance : an investigation on economic added values of holdings and investment companies processed in BIST 100 in Turkey 

  Koc, Feden (Ahmet Gökgöz, 2017)

  Objective of this study is to examine the economic value added (EVA) approach, which is a value-based performance measurement method, and the calculation of this approach from the methods used to measure financial performance. ...
• The effects of board diversity on intellectual capital performance : an empirical study from knowledge-intensive companies in Indonesia 

  Komala, Imas; Fuad (Ahmet Gökgöz, 2017)

  This study aims to investigate the effect of board diversities to the intellectual capital performance by also testing the board meetings effectiveness. Using the data from knowledge-intensive companies from 2012-2015, we ...
• Factors contributing to the effectiveness of internal audit : case study of internal audit in the public sector in Kosovo 

  Rudhani, Leonora Haliti; Vokshi, Nexhmie Berisha; Hashani, Shqipdona (Ahmet Gökgöz, 2017)

  Since audit has a great importance in preventing, consulting and finding cases of funds misuse, it was thought of analyzing the factors that contribute to increasing the efficiency of internal audit in the public sector ...
• The role of the Maltese Public Accounts Committee in public finance 

  Baldacchino, Peter J.; Bartolo, Christine; Grima, Simon (Ahmet Gökgöz, 2017)

  The objectives of this paper are to ascertain and assess the role of the Public Accounts Committee (PAC) in Maltese public finance, analyzing its operational effectiveness and the barriers to it, and assessing its relationships ...
• The determinants of going concern audit opinion (an empirical study on non-bank financial institutions listed in Indonesian stock exchange 2008-2014) 

  Farhana, Intan; Rahmawaty; Basri, Hasan (Ahmet Gökgöz, 2017)

  This study aims at empirically examining the influences of bankruptcy prediction score, institutional ownership, managerial ownership, independent commissioner, and board meeting on the going concern audit opinion for the ...
• Analyze the linear and curvature relationship of financing by debt and firms performance and moderator role of firm size 

  Dehghan, Hanieh; Shorvarzi, Mohammadreza (Ahmet Gökgöz, 2017)

  Achieve to optimal financial leverage for achieving to maximum profitable, value and minimum capital are important topics of research that studies by financial experts. Economic researchers found that capital structure and ...
• The impact of treasury single account on the liquidity of banks in Nigeria 

  Ajetunmobi, Opeyemi Oluwaloni; Adesina, Kehinde; Faboyede, Olusola Samuel; Adejana, B. Peter (Ahmet Gökgöz, 2017)

  The existence of numerous corrupt practices in the Nigerian Public Accounting System has led to the inauguration of Treasury Single Account (TSA). This paper assesses the impact of TSA implementation on the liquidity base ...
• Postponement of bankruptcy and issuance of over-indebtedness balance sheet 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2017)

  As per the concept “continuity of enterprises”, the lifetime of enterprises is considered as indefinite and financial statements are issued under this assumption. However, the lifetime of enterprises may come to an end due ...
• Bank credit risk : evidence from Tunisia using Bayesian networks 

  Triki, Mohamed Wajdi; Boujelbene, Younes (Ahmet Gökgöz, 2017)

  In this article, a problem of measurement of credit risk in bank is studied. The approach suggested to solve it uses a Bayesian networks. After the data-gathering characterizing of the customers requiring of the loans, ...
• The nexus between social capital and household investment among financially included youth in Kenya 

  Kiai, Richard M. (Ahmet Gökgöz, 2017)

  Financial inclusion is a poverty reduction tool and many economies have taken it up as a national agenda. To meet the expected levels of financial inclusion, governments have worked with financial intermediaries to reach ...
• How the mandatory IFRS covergence and conservatisms determine the value relevance of accounting information : empirical evidence from Indonesia 

  Fuad; Januarti, Indira; Fahlevi, Ali Riza (Ahmet Gökgöz, 2017)

  This paper analyzes the effects of conditional and unconditional conservatisms and IFRS adoption on the value relevance of accounting information in Indonesia. Using the pooled-cross sectional analysis for 429 publicly ...
• The impact of extensible business reporting language education and adoption on stock exchange development : a focus on Nigeria 

  Faboyede, Olusola Samuel; Mukoro, Oluku Dick; Iyoha, Francis; Odafen, Aiwanose Hannah (Ahmet Gökgöz, 2017)

  This study aimed at investigating the impact of the possible learning and adoption of Extensible Business Reporting Language (XBRL) in the Nigerian Stock Exchange. The data used for this study were gathered through the ...
• Financial analysis of information and technology industry of India (a case study of Wipro Ltd and Infosys Ltd) 

  Bhargava, Pramod (Ahmet Gökgöz, 2017)

  Financial analysis now a day is an important instrument for the critical review of the performance of a business. It helps the concern to analyse the financial data and provide information which is required to take decisions ...
• Evaluation of commercial documents training in accounting education : a study on associate degree and undergraduate degree programs 

  Gokgoz, Ahmet (Ahmet Gökgöz, 2017)

  The objective of this study is to determine the place of commercial documents in accounting education. For this purpose, at first an inventory study was conducted whether there is a lecture about commercial documents within ...
• Similarities and differences related to the scope and valuation of the financial investments according to Turkish accounting standards / Turkish financial reporting standards / Turkish tax procedure law 

  Koc, Feden (Ahmet Gökgöz, 2017)

  This study aims to comparatively analyze scope and valuation measures of the financial investment account group in terms of Turkish Accounting Standards (TAS) / Turkish Financial Reporting Standards (TFRS) / Turkish Tax ...
• Risk of refunding default in micro-finance institution by Bayesian networks : case of Tunisia 

  Triki, Mohamed Wajdi; Boujelbene, Younes (Ahmet Gökgöz, 2017)

  The objective of this paper is twofold: measuring credit of institution microstructure and studying Enda inter-arab Tunisia by bayesian networks. After the data gathering characterizing of the customers requiring of the ...
• Impact of intellectual capital on profitability : conventional versus Islamic banks 

  Hasan, Rashedul; Mohammad, Niaz; Alam, Mohammad Faridul (Ahmet Gökgöz, 2017)

  Intellectual capital has been found to have a significant association with profitability in the financial sector of various parts of the world. As a result, this study aims to empirically investigate the relationship between ...
• Built-in premium effects within exotic FX options 

  Caruana, John Mark; Falzon, Joseph; Grima, Simon (Ahmet Gökgöz, 2017)

  Purpose: This paper explains the analysis of built-in premium within ‘premium-free’ FX Option strategies, also known as ‘exotic options’. The aim is to analyse whether such an increase in built-in premium would have an ...
• The effect of industrial and geographic diversifications on the earnings management of the manufacturing companies in Indonesia 

  Basri, Hasan; Buchari, Dahlia (Ahmet Gökgöz, 2017)

  This research was conducted to address the prevalent issues regarding the effect of industrial diversification and geographic diversification either partially or simultaneously on the practice of earnings management. By ...
• The co-operative regulatory framework in a small state : reviewing the alternatives 

  Baldacchino, Peter J.; Falzon, Miraine; Grima, Simon (Ahmet Gökgöz, 2017)

  The objectives of this research are to identify the major areas needing reform in the co-operative regulatory framework of the small state of Malta and to evaluate possible alternatives. Objectives were achieved by the ...

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