Soner Gokten

Soner Gokten
Baskent University · Department of Management

Ph.D in Accounting and Finance

About

43
Publications
21,963
Reads
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175
Citations
Introduction
Associate Professor of Accounting and Finance at Baskent University, Department of Management.
Additional affiliations
April 2018 - November 2018
Republic of Turkey Ministry of Transport, Maritime and Communications
Position
  • Consultant
Description
  • Advisor to Canal Istanbul Project
February 2018 - June 2018
Atilim University
Position
  • Professor (Assistant)
Description
  • Teaching courses: Financial Analysis to graduate levels.
February 2018 - present
Atilim University
Position
  • Professor (Assistant)
Description
  • Teaching courses to graduate levels.
Education
September 2007 - February 2014
Gazi University
Field of study
  • Accounting and Finance
September 2005 - June 2007
Gazi University
Field of study
  • Finance
September 2001 - June 2005
Baskent University
Field of study
  • Business Administration

Publications

Publications (43)
Article
Full-text available
Amaç – Bu çalışmanın amacı, yolsuzluk eylemleri ve yolsuzlukla mücadele olgusunun günümüzde neden muhasebenin öncelikli konuları arasında yer aldığını açıklamaktır. Ayrıca yolsuzluk muhasebesi kapsamındaki zorunlu açıklamaların yeterliliği tartışılmış ve normatif öneriler getirilmiştir. Yöntem – Çalışmada normatif araştırma yaklaşımı benimsenmiştir...
Chapter
Full-text available
The process of digitization, which represents one of the sharpest turns in the long-running transformation journey of enterprises throughout history, represents a transformation that affects not only internal operational environment of a business but also all stakeholders, including the shareholders, management and suppliers by utilizing communicat...
Article
Full-text available
History is the main backbone of understanding the reasons behind developments, and sustainability re-porting is one of the most important developments in accounting. In this sense, the purpose of this study is to provide a chronology of the historical development of sustainability reporting. The historical re-search method with a periodic approach...
Chapter
Full-text available
Developments in communication technologies have enabled entities to benefit from new technological infrastructures with improved efficiency. In this context, blockchain, as a new, innovative communication technology, can provide a better solution that promises efficiency and improved transparency for every kind of transaction that involves value ex...
Article
Full-text available
This paper revisits the roles of institutions and human capital in the development process by using structural equation modeling with a latent construct. Two models are constructed by using the data of 143 countries with 14 publicly available indicators; non-mediated (Model A) and mediated one (Model B). A path between institutional quality and eco...
Article
Full-text available
Bu çalışmada, 2009-2016 yılları arasında Borsa İstanbul'da düzenli olarak işlem gören 53 adet işletmenin verileri kullanılarak Türkiye özelinde muhasebe bilgisinin değer ilgililiği analiz edilmiştir. Dört farklı model panel veri analizi yöntemiyle test edilmiştir. Ohlson (1995) fiyat modeli neticesinde defter değerinin ve net kazançların değer ilgi...
Article
Full-text available
Amaç – Bu çalışma, örnek bir işletmenin gerçek verileri üzerinden hareket edilerek, zaman etkenli faaliyet tabanlı maliyetleme yaklaşımı için literatürde öne sürülen avantajların varlığını araştırmayı amaçlamaktadır. Yöntem – Çalışmada, vakaya dayalı analitik araştırma yöntemi uygulanmıştır. Maliyet etkeni olarak zaman unsurunun kullanılmasının yar...
Article
Full-text available
Kuramsal olarak, piyasa etkinliği azaldıkça fiyatlama hatası artacak ve bu nedenle piyasa tabanlı girdilere dayalı olarak ölçülen değerler olması gereken değerlerden farklılaşacaktır. Ancak bu etki, UFRS 13 kapsamında dikkate alınmamıştır. Çünkü gerçeğe uygun değer hiyerarşisiyle hedeflenmekte olan raporlanan tutarların objektiflik düzeyini artırma...
Article
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Brand Finance 2017 Raporunda IVSC Başkanı Sir David Tweedie ve Mazars Küresel Denetim Lideri David Herbinet sırasıyla şu ifadeleri kullanmaktadır: 'İşletme birleşmesi sonucunda satın alınan markalar bilançoda raporlanabiliyorsa, işletme içi yaratılan markaların varlıklar içerisinde raporlanmasının yasaklanmasında herhangi bir mantık yoktur' ve 'Mar...
Article
Full-text available
Yöneticilerin yaptığı hileli eylemlerin engellenmesi ve tespit edilmesi çalışanların yaptıklarına kıyasla daha güçtür. Ayrıca bu tür eylemlerin neden olduğu zararlar daha fazladır. Ne yazık ki, mevcut kontrol sistemleri bu tür hileli eylemlerin önlenmesinde etkisiz kalmaktadır. Dolayısıyla yönetici düzeyindeki hileli eylemlerin engellenmesi için ge...
Article
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İklim değişikliği sorunuyla mücadelenin son yıllarda üzerinde önemle durulan konuların başında gelmesi, sera gazı emisyonu ve etkilerinin raporlanmasını sürdürülebilirlik muhasebesinin en önemli konu başlıklarından biri haline getirmiştir. İklim değişikliği ile mücadelenin sağlanabilmesi için ülkelerin ve buna bağlı olarak işletmelerin sera gazı em...
Conference Paper
Full-text available
The purpose of this conceptual study is to examine possible impacts of negative ties on interorganizational relations. First, the question of how negative ties change meaning of competition for the rival firms was discussed and then how these type of interactions may change possible networking preferences of organizations were theoretically estimat...
Conference Paper
Full-text available
The purpose of this conceptual study is to define and critically discuss the public private partnerships-PPP. In the literature there is not a standard definition of PPP and the definitions generally address to its benefits. However, when the hidden debts problems are taken into consideration, PPP needs to be examined by the ways of its usage. Conc...
Book
Full-text available
We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the current situation. And also, undoubtedly, future generations have a right to kno...
Article
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Kurumların önceliği ve insan sermayesinin önceliği hipotezleri, ekonomik kalkınmanın kurumsal kalite ve insan sermayesi birikimi artışına dayalı olarak oluştuğunu iddia eden günümüz ekonomik kalkınma görüşünün temellerini oluşturmaktadır. Bu bağlamda siyasi haklar, insan hakları, demokrasi düzeyi, hukukun üstünlüğü, politik risk (denge ve kontrol),...
Chapter
Providing transparency and accountability can be achieved by efficient governance mechanisms, which need interactive participation of stakeholders in the decision-making process. On the other hand, it is fair to say that traditional reporting is inadequate to inform stakeholders of an organization's activities. Therefore, sustainability accounting...
Book
Full-text available
We are more aware of the need to achieve sustainable development than ever before. It is fair to say that two of the most important factors affecting sustainability are the ways of both producing and using energy. In this sense, this book provides a forum to articulate and discuss energy management issues in the frame of achieving sustainable devel...
Chapter
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Value creation process is based on intellectual capital or intangibles rather than tangible assets in today’s business environment. Therefore, measuring and reporting of intellectual capital for different issues has become a hotly debated issue in the literature. Currently, it is fair to say that existing financial reporting framework has an inadeq...
Book
Full-text available
One of the main reasons to name this book as Financial Management from an Emerging Market Perspective is to show the main differences of financial theory and practice in emerging markets other than the developed ones. Our many years of learning, teaching, and consulting experience have taught us that the theory of finance differs in developed and e...
Chapter
Full-text available
Structured finance techniques, especially synthetic structuring, were applied intensively to ensure sustainable growth of credit mechanism via developing high rated hybrid instruments before recent global shock. The system created a loop that caused systematic risk maximization derived from undesirable default correlation between collaterals. There...
Book
Full-text available
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a...
Article
Full-text available
Classification of firms according to their financial health is currently one of the major problems in the literature. To our knowledge, as a first attempt, we suggest using fuzzy c-means clustering algorithm to produce single and sensitive financial health scores especially for shortterm investment decisions by using recently announced accounting n...
Article
Full-text available
Uluslararası vergi planlaması nedir, yasal mıdır? Söz konusu sorunun cevabını verebilmek için, bu calışmada uluslararası vergi planlamasının kavramsal çerçevesi bir vaka üzerinden tanımlanmaya çalışılmıştır. Bunun için ilk olarak, yakın tarihsel gelişmeler ışığında uluslararası vergi planlamasında kullanılan araçlar, yapılar ve yöntemler irdelenmiş...
Article
Full-text available
Value Creation Reporting: Answering the Question ‘Value to Whom’ according to the International Integrated Reporting Framework The principal function of integrated reporting is the reporting of value and this phenomenon seems the most philosophical part of the International Framework. This paper discusses what the value concept refers to in the Fr...
Article
Full-text available
Firms in emerging markets could show a tendency to have high liquidity positions by ignoring the liquidity-profitability tradeoff in terms of working capital management due to gained experiences from stressed times. Accordingly, this study empirically examines the validity of liquidity-profitability tradeoff in Turkish market via structural equatio...
Article
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Politik risk ve ekonomik gelişmişlik arasındaki ilişki literatürde sıklıkla incelenen konuların başında gelmektedir. Bu hususun incelenmesi özellikle gelişmekte olan ülkelere yönelik yabancı doğrudan yatırım olgusu çerçevesinde çokuluslu işletmelerin davranışlarını açıklamada kritik bir rol oynamaktadır. Genellikle bu konudaki çalışmaların çoğu, ol...
Article
Full-text available
ÖZET: Entegre raporlama çerçevesi, kuruluşun performansını kurumsal yönetim ve sürdürülebilirlik ile ilişkilendirmekte, ilkesel olarak önerilen raporlamanın kapsamını belirlemektedir. Bu bağlamda kuruluşun gelecekte yaratacağı değer, tanımlanan ve hedeflenen iş modeli çerçevesinde yürütülecek faaliyetlerin bir sonucu olarak raporlanmalıdır. Bu tür...
Article
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The Turkish Court of Account (TCA) shall audit Public administrations Law no 6085. In this sense companies that use public source subject to audit by TCA while others, which can be expressed as private companies, are subject to independent external audit in accordance with the law no 6102, the New Turkish Commercial Code. However, in 14th of Januar...
Article
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Muhasebe meslek mensuplarının yeterlikleri ve muhasebe mesleğinin gelişimi çerçevesinde, muhasebe eğitiminin uluslararası alanda belirli bir kalite düzeyinde gerçekleştirilmesi ve yeknesaklığın sağlanabilmesi için Uluslararası Muhasebe Eğitimi Standartları Kurulu (IAESB) tarafından Uluslararası Eğitim Standartları (IES) yayınlanmıştır. Sekiz adet I...
Article
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In this study, first the relationship between electricity consumption (EC) and economic growth is analyzed using three different approaches to eliminate mis-specified statistical models and biased outcomes. Then, the relationship between primary energy resources, which are import-based and used to produce electricity, and current account balance (C...
Book
Full-text available
Yapılandırılmış finans; ana kuruluştaki varlıkların kredi riskini transfer eden, menkulkıymetleştirme ve kredi türevlerini beraberce kullanarak fon temini için hibrit finansal araçlar oluşturan bir sistemdir. Yapılandırılmış finans uygulayıcıları bankalar (finansal kuruluşlar), şirketler veya yatırımcılar olabilmektedir. Finansal mühendislik faali...
Article
Full-text available
ABSTRACT:The phenomenon of match-fixing can be found in any field of sport contests. Match fixing not only weakens the joy of watching sport competitions for the fans, but also causes financial losses for the investors. Match fixing affects many sports in many different ways, but, within the confines of this study, the study will focus on the relat...
Article
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This study aims to investigate the speculative efficiency of the New York Mercantile Exchange (NYMEX) Light Sweet Crude Oil futures market and the effectiveness of these futures contracts in hedging the West Texas Intermediate (WTI) crude oil price risk. The period of interest ranges between October 2001 and August 2006, coinciding with the beginni...
Article
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In this study, a coal pricing model for Turkey is developed employing Granger causality and cointegration analysis by using monthly data between January 2003 and April 2009. Empirical results based on Granger causality tests indicate that foreign coal futures prices and domestic consumer price index for energy sector can be used as the leading indi...
Article
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Using a simultaneous equation econometric model based on yearly data between 1997 and 2006 for the Aegean Lignite Enterprise this study examines factors that affect the lignite price in Turkey. The Aegean Lignite Enterprise produces and sells the lignite of Soma and Can and their data reflect the general Turkish situation. The results suggest that...
Article
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In this study, International tourism demand and short-run supply for Antalya-Belek hotel industry are examined via simultaneous equations econometric model using monthly data between 1998-M01 and 2006-M10. The overall goodness-of-flt of both demand and supply models is very high, suggesting a high predictive power. Through empirical Implementation...
Article
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Currently, approximately one fifth of the world's population try to live with less than 1 dollar per day and the challenge with the poverty becomes more important as time goes on. Microfinance system, which becomes important while challenging with poverty, consists of financial services and credits for poor people in order to work for their own liv...
Article
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The performance of the financial system can be evaluated in several dimensions. The primary determinant factor in economic welfare dimension is efficiency of financial system. Savings are transferred to entrepreneurships by financial institutions in the countries where the financial system is efficient. In the contrary, all investments are made by...

Questions

Question (1)
Question
This question is asked to determine the research frame of intersection of accounting and finance. Which topics needs sufficient knowledge  on both accounting and finance?

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