Ali Uyar

Ali Uyar
La Rochelle Business School · Department of Accounting

PhD, CMA

About

115
Publications
152,823
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Introduction
I hold a PhD in Accounting and Finance, am CMA (IMA). My research interests are Managerial Accounting, Corporate Reporting, and Corporate Governance. I have published my papers at prominent accounting, finance, economics, and business journals.

Publications

Publications (115)
Article
Purpose Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate social responsibility (CSR) by using the cash conversion cycle (CCC) as liquidity proxy and composite and individual CSR metrics. Design/methodology/approach The...
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The lack of a focused study on the nexus of research & development (R&D) intensity, eco-friendly practices, firm value in the energy sector, and the stakeholders' concerns for ecology motivated us to realize this study. The study sample covers the period from 2002 to 2019, resulting in 4,016 firm-year observations affiliated with 43 countries. The...
Article
Drawing on institutional theory, this study tests the effect of government efficiency on tax evasion by considering the mediating role of ethics and control of corruption. The different sources of variables forced us to choose a common time period from 2010 to 2015 as well as a common list of 138 countries in the sample. The results indicated that...
Article
Purpose Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports. Design/methodology/approach For this purpose, the authors have collected integrated reporting assurance, national cultu...
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As the financial sector plays a central role in the economic development of the countries, its proper functioning is also important for other sectors. This study tests whether female and independent directors ensure financial stability in the financial firms with the moderating effect of board policies and duality where the Chief Executive Officer...
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In this study, we explore whether cost leaders and differentiators assume different positions in terms of corporate social responsibility (CSR) engagement. Furthermore, we deepen the investigation by examining whether shareholders appreciate cost leaders or differentiators' CSR engagement which bears implications for the firms and stockholders. The...
Article
This paper aims to discover the thematic structure of the accounting field and to highlight prominent, emerging, and fading themes across periods and regions. This study follows a systematic approach benefiting from co-word analysis through social network analysis and visualisation maps. This analysis considers the keywords presented within 7,250 a...
Article
The objective of this study is to test whether Travel and Tourism Competitiveness Index (TTCI) enhances tourism sector development in terms of tourist arrivals, tourism receipts, and the change in both tourist arrivals and tourism receipts. The results found that TTCI main index (Level 1) is positively associated with tourist arrivals but not touri...
Article
Purpose Drawing on institutional theory and knowledge spillover, the study aims to examine whether there is a causality relationship between macroeconomic factors and research productivity. Design/methodology/approach The study uses fixed-effects (FE) panel regression analysis, utilizing 1,614 country–year observations and 541,732 citable publicat...
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The criticism concerning environmental externalities of the transportation and logistics sector is mounting; hence, the purpose of this study is to investigate whether board gender diversity stimulates eco-friendly practices and to test whether a CSR strategy moderates this relationship in this sector. The data for the study were retrieved from the...
Article
Drawing on slack resources and institutional theories, this study tests the links between liquidity, corporate social responsibility (CSR) strategy, and CSR performance. The results indicate differential effects of liquidity measures on CSR investment. CSR committee and executive CSR compensation individually are significant drivers of higher CSR p...
Article
Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environmen...
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The purpose of this study is two-fold: (i) investigate the association between innovation capacity and tax evasion; (ii) examine the moderating effect of intellectual property rights (IPR) on innovation capacity and tax evasion. Thus, the study provides policy guidance to reduce tax evasion. We collected data for 139 countries from several sources...
Article
Whether shareholders reward/punish risky firms for undertaking corporate social responsibility (CSR) reporting practices represents a gap. The analysis yielded diverging results for different financial distress proxies. In the model in which volatility in return on assets was the proxy of firm risk, the findings indicated that shareholders punish r...
Article
Purpose Exploiting an exogenous regulatory shock and a novel measure of asset redeployability, this paper aims to explore the effect of independent directors on asset redeployability. In particular, the authors use an innovative measure of asset redeployability recently developed by Kim and Kung (2016). This novel index has been rapidly adopted in...
Article
The purpose of this study is twofold. First, it tests the association between corporate social responsibility (CSR) performance and firm performance in the tourism, healthcare, and financial sectors. Second, it investigates whether CSR committees moderate this association in those sectors. To achieve these objectives, two proxies for CSR performanc...
Article
Purpose The purpose of this study is to contribute to the debate in the literature about generalist CEOs by exploring the effect of board governance on CEO general managerial ability, focusing on one of the most crucial aspects of the board of directors, board size. Prior research shows that smaller boards constitute a more effective governance mec...
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The study tests whether the hospitality and tourism (H&T) sector's corporate social responsibility (CSR) engagement supports tourism sector development and investigates whether CSR committee and CEO duality moderate this relationship. The data was retrieved from the Thomson Reuters Eikon and the World Bank databases covering the years between 2002...
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Drawing on modernization and institutional theories, this study tests the association between the digitalization of government services and tax evasion via the moderation effect of information and communication technologies (ICTs). The study's sample covers the years between 2006 and 2017 and contains 1677 country-year observations. The results of...
Article
The purpose of this study is primarily to investigate the association between public governance quality and logistics sector performance, and to ascertain whether corporate governance mediates this relationship. Grounding on institutional and agency theories, this study has a novel approach as it focuses on the relationship between public governanc...
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The objective of this study is to investigate whether governance quality is associated with the sustainability reporting tendency of public sector organizations. For this purpose, we have collected the sustainability reporting numbers of the public sectors of all countries, Worldwide Governance Indicators (WGIs) data, and other controlling variable...
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The main objective of this study was to identify country-specific factors associated with the decision to adopt voluntary assurance on integrated reports, the level of assurance quality, and the choice of assurance provider. The sample for this research comprised all companies registered in the example database of the International Integrated Repor...
Article
Most governments attempt to fight and reduce tax evasion. A dilemma arises about whether policies should encourage the ethical behavior of firms (an informal institution) or strengthen auditing standards (a formal institution). In this study, we provide novel worldwide evidence on the effects of these two factors on tax evasion. Overall, even thoug...
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Purpose Theory suggests that the market for corporate control, which constitutes an important external governance mechanism, may substitute for internal governance. Consistent with this notion, using a novel measure of takeover vulnerability primarily based on state legislation, this paper aims to investigate the effect of the takeover market on bo...
Article
Despite the growing importance of responsible behavior in the healthcare sector, research on corporate social responsibility (CSR) in association with board structure is scarce. Hence, the objective of this study is twofold: (1) to test whether a board structure is associated with firm financial and CSR performance and (2) whether the CSR committee...
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This study explores the link between institutional quality, ethical behaviors of firms, and market regulations on stock market developments. The dynamic panel regression analysis and moderation analysis with single‐threshold modeling approaches were exploited to test the hypotheses. The results show that overall institutional quality with its six i...
Article
The objective of this article is to investigate the mediating role of the private sector between sustainable stock markets (i.e., the existence of a sustainability index) and the sustainability reporting level of the public sector through spillover theory. The sample of the study consists of 115 country records for 2015 and 2016. The results confir...
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This study explores the connections among corporate social responsibility performance, reporting, and external assurance in the hospitality and tourism industry by incorporating the Global Reporting Initiative framework. The originality of the study is that it tests signaling theory and the greenwashing tendency by examining different facets of cor...
Article
This study's objective is twofold: (1) to investigate whether board characteristics predict the existence of a sustainability committee, and (2) to examine whether the establishment of sustainability committees stimulates sustainability reporting, external assurance, and the adoption of the Global Reporting Initiative (GRI) framework in hospitality...
Article
This study explores the thematic structure of sustainability reports (SRs) of the hospitality and tourism (H&T) industry. The contents of the SRs were analyzed by combining text mining techniques and network analysis. The periodical analysis showed that sustainability reporting in the H&T industry is improving in terms of addressing a higher number...
Article
Purpose The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting. Design/methodology/approach The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses. Finding...
Article
Drawing on signaling theory and the greenwashing tendency, the objective of this study is to explore the connection among four facets of corporate social responsibility (CSR) practice: CSR performance, CSR reporting, following the Global Reporting Initiative (GRI) guidelines in preparing CSR reports, and verifying the reliability of CSR reports thr...
Article
The aim of this study is twofold: to explore whether board characteristics (i.e. a sustainability committee, board independence, board diversity, and board diligence) lead to greater corporate social responsibility (CSR) performance, and to test whether CSR performance enhances firms' financial performance in the hospitality and tourism (H&T) indus...
Article
Drawing on the signaling theory, this study investigates the association between green logistics performance and sustainability reporting. In addition to this direct link, whether corporate governance moderates this relation or not is tested. The analysis of data collected for 117 countries covers the period from 2007 to 2016. Primarily, the study...
Article
The purpose of this study is to explore the drivers and value-relevance of corporate social responsibility performance in the logistics sector by particularly focusing on board characteristics and ownership structure. Corporate social responsibility performance is measured with a composite ESG (environmental, social, and governance) score and with...
Article
Purpose The objective of this study is to explore the accounting research network among institutions and countries globally and to contribute to the knowledge development in accounting discipline across regions with a novel and original approach. Design/methodology/approach This study has been conducted by manually collecting data from 10,863 pape...
Article
This study provides empirical evidence on the association between board attributes and corporate social responsibility (CSR) engagement-as well as between CSR engagement and corporate performance-in the global energy sector. The data for the period of 2011-2018 was obtained from Thomson Reuters. The results indicate that board diligence and CSR com...
Article
The effects of boardroom attributes on trade credit may differ depending on the types of ownership structures. The study provides new evidence on simultaneously four categories of boardroom characteristics (i.e., the board size, independence, assiduity, gender diversity) under different ownership structures. The empirical analysis shows that board...
Article
Prior research shows that board size has a significant effect on firm performance. Therefore, board size is a crucial aspect of the board of directors. Drawing on institutional theory, we investigate how firms adjust board size in response to economic policy uncertainty (EPU). We find that firms reduce board size in the presence of EPU. In particul...
Article
Drawing on signaling and greenwashing theories, the objective of this study is to investigate the association between corporate social responsibility (CSR) performance and CSR reporting in the logistics sector. The CSR performance was proxied by the composite ESG (environmental, social, and governance) indicator as well as its three pillars. For th...
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This study explores the sustainability reporting practices of the Gulf Cooperation Council (GCC) countries until 2015 by seeking to answer four research questions as highlighted in the methodology section. The data were obtained from 331 sustainability reports derived from the GRI Database. The results revealed that sustainability reporting in the...
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Prior research shows that board gender diversity helps improve board quality and effectiveness. Using a sample of French companies, we find that board gender diversity leads to a stronger probability for firm to pay dividends as well as to larger dividends. Our results are consistent with the notion that female directors improve the monitoring func...
Article
Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used an international sample of 192 companies that have registered in the International Integrated Re...
Article
Purpose The purpose of this paper is to test whether or not CSR disclosure (i.e. aggregate as well as its three sub-indicators) reduces the cost of debt for French corporations listed in the SBF 120 index between 2010 and 2015. Design/methodology/approach CSR disclosure ratings of firms were collected from the Bloomberg database under three dimens...
Article
The objective of this study is to test whether institutional factors are associated with sustainability reporting adoption (i.e. presence) and the number of sustainability reports (i.e. quantity) in the tourism sector worldwide. We compiled data regarding three pillars of the institutional environment (i.e. governance, social, and environmental per...
Article
Purpose Board committees enable boards to function effectively, as committees improve the quality of corporate governance by fulfilling specific, assigned tasks. This study aims to explore how board structure, CEO duality and audit quality are associated with board committee structure in the context of an emerging market, namely, Turkey. Design/me...
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This study analyzes how corporate annual reports have evolved between 1973 and 2015. The coverage of annual reports is cyclical while the average cycle spans over several years rather than one single year. We suppose that external shocks such as the financial crisis affect this trend. The results show that reports have substantially improved in con...
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The purpose of this study was to explore the conceptual structure of the auditing discipline between 2000 and 2016, by synthesizing keywords cited in 2,119 articles published in 24 accounting and auditing journals, using co‐word analysis and social network analysis (SNA). We aimed to highlight dominant, fading, and emerging themes in the discipline...
Article
The objective of this study is to test the link between sustainability performance and sustainability reporting over the period 2011 and 2016 in the global aviation industry. The data for three sustainability performance metrics were derived from three different sources such as Worldwide Governance Indicators, Social Progress Imperative, and Enviro...
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The purpose of this study is to explore co‐authorship structures in the accounting discipline through social network analysis. For this purpose, we hand‐collected the authorship data of 10 863 papers published in 22 accounting journals listed on the Web of Science for the period 2000–2016. The findings indicate that the proportion of multi‐author p...
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Purpose The paper aims to identify and critically analyze the factors influencing cost system functionality (CSF) using several machine learning techniques including decision trees, support vector machines and logistic regression. Design/methodology/approach The study employed a self-administered survey method to collect the necessary data from...
Article
The purpose of this study is to investigate the country-level drivers of sustainability reporting level (quantity) in the public sector using spillover theory. The results proved that the sector-level and geographical spillover effects have the significant determinants of sustainability reporting of the public sector. This finding implies that the...
Article
This study aims to fill an existing gap in the regional corporate governance research by investigating the extent of and the drivers behind the convergence/divergence of the corporate governance codes among Middle Eastern and North African (MENA) countries comparing to the globally known Organization for Economic Cooperation and Development (OECD)...
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Purpose The purpose of this study is to investigate empirically what affects Global Reporting Initiative (GRI)-based sustainability reporting and its relationship with firm performance in the aviation industry between 2006 and 2015. Design/methodology/approach The authors derived data from the GRI Sustainability Disclosure Database and Thomson R...
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This article aims at studying the influence of boardroom attributes on access to leverage in the French context. The empirical findings lead to several interesting results. They reveal a negative relation between the number of female directors on the board and the total and long-term leverage ratios. Due likely to the risk aversion of women, firms...
Article
This paper aims at comparatively investigating the impact of institutional environment quality (IEQ) on tax evasion in old (pre-2004) and new (post-2004) European Union (EU) member states. IEQ is measured by the World Bank's Worldwide Governance Indicators, which include voice and accountability, political stability, government effectiveness, regul...
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We exploit the Great Recession of 2008 to study how firms view corporate social responsibility (CSR). When confronted with an adverse exogenous shock, firms are forced to prioritize. Our results show that, during the Great Recession, firms do not lessen their overall CSR investments, suggesting that they recognize the importance of CSR. However, fu...
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In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs. Although IFRS for SMEs is still not required in this jurisdiction, Turkey was one of the first on...
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The magnitude of global financial and economic crises in recent years have increased significantly and become almost unbearable, causing investors to lose confidence in the whole financial system. A wide range of internal and external factors can certainly influence the intensity of a financial crisis. Research papers however indicate that the rece...
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Purpose The purpose of this paper is to comparatively analyze the corporate governance codes of transition economies, particularly five Eurasian Economic Union (EAEU) members (i.e. Russia, Belarus, Kazakhstan, Kyrgyzstan and Armenia). Specifically, the convergence or divergence of these countries’ corporate governance codes among themselves as well...
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the abuses of managers have the ability to create major problems. In order to avoid future scandals, this study investigates the association between the accounting information system and corporate governance. We hope that these findings will contribute towards the enhancement of good corporate governance created by the accounting function of busine...
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The purpose of this study is to investigate the factors that impact (1) Global Reporting Initiative-based sustainability reporting, (2) the adoption of assurance statements in sustainability reports, and (3) the application levels of sustainability reports. Moreover, (4) the paper examines whether sustainability reporting is value relevant or not b...
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This study investigates sustainability reporting practices in the emerging market of Turkey for a 10-year period between 2004 and 2013. While there are several Turkish firms preparing sustainability reports consistently during the sample period, there is also a long road to be traveled with regard to consistent and complete reporting on sustainabil...
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This study aimed at investigating the mediating effect of management accounting practices (MAPs) upon the association between cost system design (CSD) and performance. Covariance-Based Structural Equation Model methodology was applied to investigate the complex relationship between the latent constructs. The findings indicated that cost system desi...
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Purpose – The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics on such preparedness. Design/methodology/approach – The preparedness of the SMEs was determine...
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Corporate reporting is undergoing a tremendous evolution; it is evolving from mere financial reporting to including both financial and nonfinancial information. The improvement in corporate reporting is of importance for all stakeholders since it enables a reporting entity to become more transparent and accountable. Particularly, in the last two de...
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The present study aims at investigating the contextual factors that impact the extent of budget use and performance based on contingency theory. For this purpose, we carried out a questionnaire survey of Turkish firms. In order to analyse the data, confirmatory factor analysis and Covariance-based Structural Equation Modelling (CBSEM) were used. We...
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The purpose of this study is to investigate the compliance level of Turkish firms with IAS/IFRS, and to examine the factors that impact adoption level of firms to IAS/IFRS. This study is based on a comprehensive questionnaire survey about IAS/IFRS implementation of largest Turkish industrial firms, namely ICI 500. The findings and implications are...
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Social media is the recent years' phenomenon; however, it is becoming an increasingly important platform of business organizations for communication with stakeholders. Firms that explore the power of this new way of communication gain advantages in the marketplace, since it enables fast interaction with employees and customers. In the accounting fi...
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Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs,...
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Purpose – The aim of this study is twofold. The first is to analyze the nature, extent and trend of corporate social responsibility (CSR) reporting in the Turkish banking industry under five sub-themes, namely, environment, energy, human resources, products and customers and community involvement. The second is to investigate the impact of ownershi...
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Improving organizational citizenship behavior (OCB) in the hospitality industry, as in other industries, plays an important role in increasing service quality and organization performance. This study investigates the relationships between OCB and its antecedents—job satisfaction (JS), affective commitment (AC), organizational justice (OJ) and chari...
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Purpose – The purpose of this paper is to investigate whether SMEs have a target debt ratio or not; who makes financing decisions for investments; the financing preferences; and which factors play a role in external financing policy of the firms. Design/methodology/approach – The authors adopted questionnaire survey methodology in the study. The q...