Ana içeriğe atla

Bu blogdaki popüler yayınlar

Intech Uluslararası Kitap Bölümü Çağrısı!

Sayın Akademisyen, Araştırmacı ve Yazar,Dünyanın en büyük uluslararasıaçık erişim kitap yayıncısı olan* ‘IntechOpen’ (http://www.intechopen.com/)  tarafından basılacak “Financial Management from an Emerging Market Perspective”isimli uluslararası editöryel kitabın bölüm çağrısı açılmıştır.İlgili kitap 2017 yılı içerisinde yayınlanacak olup, birçok veri tabanında indekslenecektir.  Ayrıca, Intech kitapları ‘Book Citation Index in the Web of Science™ Core Collection (BKCI)’ değerlendirmesine tabidir. Intech yayınlarına bu güne kadar 44 binin üzerinde Web of Science temelli atıf yapılmıştır. Intech yazarlarından Prof. Yoshinori Ohsumi 2016 yılında, Prof. Harold Kroto 1996 yılında Nobel ödülü almıştır.Kurumsal kitap çağrısı, IntechOpen tarafından kendi veri tabanında yer alan dünya genelindeki akademisyenlere gönderilmiştir. Hali hazırda çok sayıda ülkeden bölüm teklifi bulunmaktadır. Sizlere ilettiğimiz bu çağrı, IntechOpen kurumsal çağrısından ayrı olarak, Türkiye’deki akademisyenlerin b…

Just Published!

Accounting and Corporate Reporting - Today and Tomorrow has been published online!



Edited by Soner Gokten, ISBN 978-953-51-3550-0, Print ISBN 978-953-51-3549-4, 338 pages, Publisher: InTech, Chapters published September 20, 2017 under CC BY 3.0 license
DOI: 10.5772/66609
Edited Volume
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 primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: …

LIQUIDITY-PROFITABILITY TRADEOFF EXISTENCE IN TURKEY: AN EMPIRICAL INVESTIGATION UNDER STRUCTURAL EQUATION MODELING

Abstract
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 equation modeling. The functions of liquidity and profitability as latent variables of the model are constituted from Piotroski’s criterias of liquidity/solvency, operating efficiency and profitability. The hypothesized model for the inexistence of the validity of liquidity-profitability tradeoff was verified and there is a moderate level of positive effect between liquidity and profitability in Turkey. The findings indicate that (1) current ratio or its variants as single-handed variables are inadequate to explain liquidity- profitability relation and (2) leverage seems to be the most important indicator as taken into account on working ca…