Purpose The relationship between the child and his/her physical environment is an area of interaction that includes social, psychological and cultural factors along with the spatial experience, perception and behavior of the child. This study is based on the effects of spatial perception and...

Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States, Europe, and Australia) and in an Asian emerging economy (India). This study of HPCs in the developing economy investigates Turkish companies that are listed in the Istanbul Stock...

This paper extends previous research, which investigated the relationship between performance and corporate governance practices. This study examines the concept of corporate governance in Turkey and compares compliance with good governance norms by high performance companies (HPCs) and...

Corporate Social Responsibility (CSR) has been an important global issue all over theworld. Proponents of CSR claim that it has lots of benefits for the company such as goodreputation; on the other hand opponents claim that CSR can not protect a firm from financial harmin times of crisis. The...

Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS) are required for consolidated financial statements of all Turkish listed firms starting from 2005 fiscal year end. Before that, financial reporting in Turkey was closely related to tax...

This comparative study examines the reporting of derivatives according to hedge accounting and the effect of derivatives on the financial positions of the banks in the European Union and Turkey. We found that all of the banks in Europe examined in the study reported their hedge purpose...