As the financial markets globalize, the need for banks to collect funds from capital markets has increased; as an immediate consequence, the IPOs of Turkish banks have gained importance in terms of transparency and investor protection. Employing the data obtained from Istanbul Stock Exchange, we...

"This book illustrates an existing bond between corporate financial performance and corporate financial reporting. It suggests that where goal incongruence, or conflict of interest, exists between the acting parties, there may also be significant variation in their definitions of corporate...

Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting...