Volkan Demir

Galatasaray University · Business Administration

The European Union decided that IFRS would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS. Similarly, since January 1, 2005, banks and firms in Turkey registered on the Istanbul Stock Exchange have prepared their...

Finansal başarısızlık literatürde genellikle finansal oranların esas alındığı modeller ile ölçülmektedir. Halbuki işletmelerin süreklilikleri, finansal riskleri kadar finansal olmayan risklerini de kontrol edebilme yeteneklerine bağlıdır. Günümüzde işletmeler sürdürülebilirlik raporları yayınlayarak Çevresel, Sosyal ve Kurumsal Yönetim (ÇSKY) riskl...

This study analyzes the impact of the adoption of International Financial Reporting Standards (IFRS) on information asymmetry from the perspective of mergers and acquisitions (M&A), which provides a convenient research setting for observing the market’s direct reaction to a takeover announcement. As M&A transactions come with waves that have differ...

Most value relevance (VR) studies consider an accounting item value relevant if the regression coefficient (RC) of that item is statistically significant. Unobservable heterogeneity leads to biased RCs, interpretation of which generates incorrect inferences. To obtain unbiased RCs, the effect of unobservable heterogeneity on RCs should be mitigated...

Z Çalışmamızda, Web of Science veri tabanındaki SCI ve SSCI kategorilerde bulunan, konusunda hem value relevance hem de accounting geçen, İngilizce dilinde yayınlanmış ve araştırma alanı Business Economics olarak belirtilmiş olan sayısal makaleler kullanılmıştır. Literatür taraması, 2010 yılından baş-lamakta ve 2016 yılının ilk yarısını kapsamaktad...

In this study; EU Directive (2013/34/EU) is examined and with reference to valuation principles of this directive, inventory, property, plant and equipment, intangible assets, financial assets and liabilities are studied within the scope of IFRS, IFRS for SMEs, US GAAP and German GAAP and compared to statutory (tax-based) valuation principles. The...

Value relevance literature has not sufficiently focused on the emerging markets and the relationship between accounting measures and capital structures. In this paper, we examine value relevance for different capital structures of Mexican, Indonesian, Korean and Turkish (MIST) firms between 2006 and 2014. We also divide this time interval into two...

This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their financial statements under IFRS since 2005, and highlights some key issues that are arising in IFRS implementation...

İşletmelerde bütçeleme süreci ve planlama sistemleri; yönetim muhasebesi uygulamaları içinde büyük bir öneme sahiptir. Çünkü işletme bütçeleri bir yönetim planlamasıdır. İşletme bütçeleri; yönetime gelecek dönemlerde organizasyonun karşı karşıya kalması muhtemel olan tüm problemlerle önceden yüzleşmesini ve bu problemleri çözüme kavuşturması fırsat...

Financial analyses of Turkish exporting firms have been investigated in this study by using data from 882 expor- ting firms. Results were compared with Turkish Central Bank’s sectoral financial ratios and differences were interpreted. Moreover, it was aimed to demonstrate the sectoral differences, thus financial analyses were con- ducted again afte...

On 26 June 2013, The European Parliament has published the Directive 2013/34/ EU which combines and improves the fourth and seventh directives. The main objective of the new accounting directive is to reduce the administrative burden for small and medium sized companies by eliminating certain complex accounting treatments and, to a certain extent,...

Strategic management accounting is a discipline that is used in taking strategic decision which blends manage- ment accounting data with non-accounting data for the companies. Many methods are used in strategic mana- gement accounting such as Activity Based Costing (ABC), Target Costing (TC) and Balanced Scorecard (BSC). The main purpose of these m...

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year-2011 financial statements. Compliance levels range from 64 percent to 92 perce...

Based on the claim that comprehensive income is a better measure of financial performance than net income, International Accounting Standard No. 1 (IAS 1) requires that companies report comprehensive income in a primary financial statement. In this paper, we test the ability of comprehensive income and net income in terms of performance measurement...

İ şletmeler açısından bilançoda mevcut varlık ve borç miktarları, muhasebe defterlerinde kayıtlı bulunan değerleri esas alınmak suretiyle oluşturulmaktadır. Muhasebe defterlerinde mevcut bu değerler ise işletmelerin ilgili dönem ticari karlarının hesaplanmasında kul-lanılmaktadır. Vergisel açıdan öneme sahip mali kar ise ticari kârdan hareketle olu...

Turkey has a relatively short history of accounting in the modern sense. However, it has been rapidly developing since the 1980s in reference to accounting education, laws and institutions. Following the establishment of the Turkish Republic in 1923, a state oriented policy was initially implemented, followed by the experimentation of a mixed econo...

Ekim 2006 ÖZET Türkiye'nin Avrupa Birliği'ne giriş süreci pek çok alanda değişimi gerektirecektir. Kuşkusuz, muhasebe, dene-tim gibi alanlar da bu süreçte değişime uğrayacaktır. Bu noktadan yola çıkarak hazırlanan araştırmanın amacı, Avrupa Birliği'ne giriş sürecinin Türkiye'deki muhasebe eğitimine etkilerini incelemektir. Anket yöntemi kul-lanılar...

By global changes, managerial accounting has become an important function for companies. As a matter of fact, managerial accounting is one of the most important tools for companies to set strategic goals and to reach them. Therefore current managerial accountig literature focuses on the changes in managerial accounting and the connection between ma...