Browsing Bankacılık ve Sigortacılık / Banking and Insurance by Issue Date
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The Relationship between Economic Growth and Income Distribution in Turkey and the Turkish Republics of Central Asia and Caucasia: Dynamic Panel Data Analysis with Structural Breaks
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Publisher and Date:(Springer International Publishing, 2013)In this study the effect of economic growth on income distribution was tested using data from Central Asian and Caucasian countries’ economies (Azerbaijan Kazakhstan Kyrgyzstan Tajikistan Turkmenistan and Uzbekistan) and Turkish economy over the period of 1995 to 2009. New generation panel data methods which consider cross-section dependence and structural breaks among countries were used for the analysis. The results indicate that there exists co-integration among the series. We found that that ...
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"UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama"
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Publisher and Date:(TÜRKİYE EKONOMİK VE MALİ ARAŞTIRMALAR VAKFI, 2015)2014 itibariyle Uluslararası Muhasebe Standartları Kurulu ve Amerikan Finansal Muhasebe Standartları Kurulu UFRS 15 “Müşteri Sözleşmelerinden Elde Edilen Hasılat” standardını yayınlamışlardır. Yeni standardın UMS 18 ve UMS 11’in yerine geçmesi sebebiyle, birçok sektör bu durumdan etkilenecektir ve 2017 yılından itibaren uygulanacak olmasına karşın gerekli hazırlıkların yapılması gerekecektir. Bu çalışma UFRS 15’de belirtilen beş adım yaklaşımının temel özellikleri ile gelirin nasıl tahakkuk ...
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Exploring the Impact of Sustainability on Corporate Financial Performance Using Discriminant Analysis
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Publisher and Date:(MDPI, 2020)The impact of sustainability on corporate financial performance has been an important subject of both academic and professional debate since the 1990s. However, there is a lack of consensus in the literature, and studies from developing countries remain scarce. Accordingly, this study uses discriminant analysis to shed light on the variables that discriminate between sustainable and non-sustainable companies using the companies included in Borsa Istanbul (BIST100) (Istanbul Stock Exchange) and the ...
