Yazar "Ozcan, Ahmet" seçeneğine göre listele

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    Sustainability Reporting and Corporate Attributes: An Emerging Market Perspective
    (Penerbit Univ Kebangsaan Malaysia, 2020) Ozcan, Ahmet
    Sustainability reporting is one of the latest trends that shape corporate reporting practices in the current business climate. With the advent of globalization, firms have begun to report environmental, ethical, social responsibility and human resource policies. Non-financial information that can enhance the quality of investment decisions is disclosed in sustainability reports. This paper aims to analyze the association between sustainability reporting and corporate attributes using a sample that includes 106 firms operating in Turkey. Using pooled cross-sectional logistic regression analysis, the empirical findings reveal that firm size, profitability, leverage, board independency and industry membershi are important corporate attributes affecting the decision to issue sustainability report. The empirical findings of this paper are expected to provide valuable insights regarding sustainability reporting practices for stakeholders.
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    THE INVESTIGATION OF FACTORS AFFECTING TIMELINESS OF FINANCIAL STATEMENTS: EVIDENCE FROM TURKEY
    (Mehmet Akif Ersoy Univ, 2019) Ozcan, Ahmet
    In the current economic environment, the timeliness of corporate financial reporting is one of the important factors that have impact on the efficiency of financial markets. Delay in disclosure of financial statements prominently decreases the efficiency of financial markets. This study aims to analyze factors that influence timely corporate financial reporting by using a sample that includes 90 manufacturing firms listed on Borsa Istanbul over the period of 2014-2017. The results of regression analysis reveal that firm size, type of audit firm, board independency, profitability and leverage significantly affect the timeliness of financial statements. The findings of empirical analysis provide vital implications for regulatory agencies.
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    The Use of Beneish Model in Forensic Accounting: Evidence from Turkey
    (Journal Applied Economics & Business Research, 2018) Ozcan, Ahmet
    As the world economy is becoming much more globalized than before, financial market participants face new serious risks in the business environment. Forensic accounting has emerged as an increasingly important area for dealing with corporate frauds. The last two decades have witnessed high-profile corporate accounting scandals. The economic globalization and rapid technological change have mitigated the efficiency of traditional methods in the detection of accounting frauds occurred in the business environment. Forensic accounting has grabbed great attention in the recent years. Forensic accountants have played prominent roles in the detection of financial statement frauds. Forensic accounting includes a wide range of services such as investigation and litigation. Many fraud detection methods have been developed in the recent years. Beneish Model is one of them. This paper aims to analyze the usefulness of Beneish Model in the forensic accounting practices. Logistic regression analysis is used to examine the empirical variables. Based on a sample that includes 174 firms from 2005 to 2017, it has been concluded that Beneish Model aids effectively in the analyzing of quantitative characteristics of falsified financial statements. Copyright (c) 2018 JAEBR