发布求助
文献互助 智能选刊 最新文献

Muhasebe ve Finansman Dergisi最新文献

筛选
英文 中文
Bağımsız Denetçi Görüşlerinin Yatırım Kararları Açısından Önemi: Yeni Bir Kesitsel Anomali mi?
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.982451
Reşat Karcioğlu, Seyhan Öztürk, Cihangir Yılmaz
{"title":"Bağımsız Denetçi Görüşlerinin Yatırım Kararları Açısından Önemi: Yeni Bir Kesitsel Anomali mi?","authors":"Reşat Karcioğlu, Seyhan Öztürk, Cihangir Yılmaz","doi":"10.25095/mufad.982451","DOIUrl":"https://doi.org/10.25095/mufad.982451","url":null,"abstract":"Independent audit is an indispensable element in increasing market efficiency, especially in terms of the transparency of financial statements and a comparable understanding of the financial situation of the companies. It is considered that the correct analysis of the independent auditor's opinions by the relevant parties is an important factor in making the right investment decisions. In this context, the study in question; After the independent audit reports including the opinions of the independent auditors are disclosed to the public, it aims to investigate whether there are abnormal price movements in the stock prices of the companies and whether a new one can be added to the anomalies specific to the mentioned companies. In accordance with this purpose; By calculating the stock returns of companies with positive, negative and undisclosed audit reports within quarterly periods of 2019 and 2020, it was compared with the return of the BIST 100 index, based on the feature of reflecting the entire stock exchange, and it was tried to determine whether an abnormal return (above the index) was obtained. . According to the preliminary findings; It has been determined that Borsa Istanbul (BIST) is not active in semi-strong form for the said periods and investors have the opportunity to earn an income above the index by taking investment positions according to the type of independent auditor opinions included in the independent audit reports disclosed to the public.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122672157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Şerefiyenin Raporlanmasına Yönelik IASB’nin Yaptığı İyileştirme Çalışmaları ve Mevcut Uygulamanın BIST 50 İşletmeleri Kapsamında Değerlendirilmesi
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.936901
Yıldız Özerhan, Banu Sultanoğlu
{"title":"Şerefiyenin Raporlanmasına Yönelik IASB’nin Yaptığı İyileştirme Çalışmaları ve Mevcut Uygulamanın BIST 50 İşletmeleri Kapsamında Değerlendirilmesi","authors":"Yıldız Özerhan, Banu Sultanoğlu","doi":"10.25095/mufad.936901","DOIUrl":"https://doi.org/10.25095/mufad.936901","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115383325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Real-Time Blockchain Accounting System As A New Paradigm 实时区块链会计系统的新范式
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.950162
B. Alkan
{"title":"Real-Time Blockchain Accounting System As A New Paradigm","authors":"B. Alkan","doi":"10.25095/mufad.950162","DOIUrl":"https://doi.org/10.25095/mufad.950162","url":null,"abstract":"The aim of this study is to evaluate the advantages by examining the effect decentralized blockchain applications on accounting information systems. The blockchain as an Distributed Ledger Technology (DLT) offers new possibilities to recording and backing up sensitive and confidential data of accounting information systems. The blockchain is designed in a structure that allows transactions to be monitored and controlled in real-time. By this way, the question of how to operate the real-time accounting system, as a new paradigm with blockchain technology, and how to apply in the field of taxation have emerged simultaneously. To achieve the aim of the study, a descriptive approach was adopted to explore the basics of blockchain technology and the most important accounting practices (such as accounting entries, taxation). For that purpose, the relevant literature on blockchain accounting system were reviewed and the blockchain reports of the big four companies were examined. As a result, the potential advantages of real-time blockchain accounting system were categorized according to four focus points: transparency and trust; disintermediation;smart contracts; continuous audit.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116275201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Beneish Modelinin Türkiye'ye Uyarlanması: Tespit Başarımını Geliştiren Bir Uygulama
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.948002
Serdar Benligiray, Ahmet Onay
{"title":"Beneish Modelinin Türkiye'ye Uyarlanması: Tespit Başarımını Geliştiren Bir Uygulama","authors":"Serdar Benligiray, Ahmet Onay","doi":"10.25095/mufad.948002","DOIUrl":"https://doi.org/10.25095/mufad.948002","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132964417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Blokzincir Teknolojisinin Muhasebede Kullanımıyla İlgili Algıların Belirlenmesine Yönelik Bir Ölçek Geliştirme Çalışması
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.947815
Mehmet Güner
{"title":"Blokzincir Teknolojisinin Muhasebede Kullanımıyla İlgili Algıların Belirlenmesine Yönelik Bir Ölçek Geliştirme Çalışması","authors":"Mehmet Güner","doi":"10.25095/mufad.947815","DOIUrl":"https://doi.org/10.25095/mufad.947815","url":null,"abstract":"This study aims to determine the perceptions about the usability of blockchain technology in accounting processes and to develop a scale to determine these perceptions. Security, confidentiality, auditing, customer satisfaction and regulatory requirements are extremely important concepts in accounting business and transactions. It is thought that these concepts will be able to meet the existing expectations in terms of accounting with the use of Blockchain technology. Blockchain technology is currently perceived as a database where mostly crypto coins are recorded. However, it is stated that it will have a significant impact in many areas such as financial services, banking and accounting in the future. The data used in the study were collected from 121 academicians who are experts in accounting in our country, via a questionnaire prepared. Confirmatory factor analysis (CFA) was conducted to evaluate the reliability and validity of the developed scale. CFA results revealed that the scale developed consists of a 5-dimensional structure including \"transparency\", \"low cost\", \"efficiency and safety\", \"audit\" and \"compliance with legislation\" and that the proposed structure as a whole is valid and safe.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129140087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
“Sat, Kirala Ve Geri Al” İşlemlerinin Vergi Ve Muhasebe Uygulamaları Açısından Analizi
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.936317
Mustafa Uğur Akdoğan
{"title":"“Sat, Kirala Ve Geri Al” İşlemlerinin Vergi Ve Muhasebe Uygulamaları Açısından Analizi","authors":"Mustafa Uğur Akdoğan","doi":"10.25095/mufad.936317","DOIUrl":"https://doi.org/10.25095/mufad.936317","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124706808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Teknostresin Muhasebe Meslek Mensuplarının Bireysel İş Performanslarına Etkisi: Kütahya İlinde Araştırma 技术压力对会计专业人员个人工作绩效的影响：库塔赫亚省研究
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.933974
Ali Kestane, Ali Özbek
{"title":"Teknostresin Muhasebe Meslek Mensuplarının Bireysel İş Performanslarına Etkisi: Kütahya İlinde Araştırma","authors":"Ali Kestane, Ali Özbek","doi":"10.25095/mufad.933974","DOIUrl":"https://doi.org/10.25095/mufad.933974","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"76 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134410732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Nakit Akışlarının Hisse Senedi Getirileri Ve Özkaynak Karlılığı Üzerindeki Etkileri: Türkiye Sigorta Endeksi Örneği
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.939402
Batuhan Güvemli, Kemal Taysi, Nazlı Saygi
{"title":"Nakit Akışlarının Hisse Senedi Getirileri Ve Özkaynak Karlılığı Üzerindeki Etkileri: Türkiye Sigorta Endeksi Örneği","authors":"Batuhan Güvemli, Kemal Taysi, Nazlı Saygi","doi":"10.25095/mufad.939402","DOIUrl":"https://doi.org/10.25095/mufad.939402","url":null,"abstract":"This paper uses dynamic panel data models for the firms in the Borsa Istanbul Insurance Index, to investigate the empirical relationship between cash flows, stock returns and return on equity in an emerging market. The data set consists of quarterly financial information between 2009 and 2018 making 200 financial statement observations. The findings reveal that cash flows from financial activities has a statistically significant and negative effect on stock returns. In addition, we determine that cash flows arising from investment activities and asset size have a statistically significant and positive effect on return on equity. Another finding of the study is that as cash flows from financial activities has a statistically significant and negative effect on both stock returns and return on equity.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124987363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Kredi Temerrüt Takası İle Ülke Alt Sektör Endeksleri Arasındaki İlişkilerin Belirlenmesi: BIST’te Yer Alan Sektörler Üzerinde Analitik Bir İnceleme
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.944261
Yaşar Köse, Murat Atik
{"title":"Kredi Temerrüt Takası İle Ülke Alt Sektör Endeksleri Arasındaki İlişkilerin Belirlenmesi: BIST’te Yer Alan Sektörler Üzerinde Analitik Bir İnceleme","authors":"Yaşar Köse, Murat Atik","doi":"10.25095/mufad.944261","DOIUrl":"https://doi.org/10.25095/mufad.944261","url":null,"abstract":"The purpose of this study is to determine whether there is any interaction between the Country Credit Default Swap (CDS) score values and the primary and sub-sector indices in the country. In this study, it was sound hat there is there is a causality relationship between CDS score values and about all industry index values analyzed after examining CDS values representing the borrowing costs in Turkey and the relationship between primary sector index values, which are the basic indicators of the country's economy.This situation can be evaluated as the high country CDS premium negatively affects the resource cost for the activities of companies in all sectors that produce goods and services in the country, and similarly, changes in the production sector in the country affect the country rating and thus the CDS score value.","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128300176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar
Muhasebe ve Finansman Dergisi Pub Date : 2021-08-16 DOI: 10.25095/mufad.933997
Hakan Cavlak
{"title":"Yönetim Performans Ölçütlerinin Raporlanması: Avantajlar ve Dezavantajlar","authors":"Hakan Cavlak","doi":"10.25095/mufad.933997","DOIUrl":"https://doi.org/10.25095/mufad.933997","url":null,"abstract":"","PeriodicalId":150564,"journal":{"name":"Muhasebe ve Finansman Dergisi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126554226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信