Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...

This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their financial statements under IFRS since 2005, and highlights...

The aim of this study is to examine the corporate social responsibility (CSR) practices and reporting in Turkey, as reflected by the accounting research. Research findings are examined and classified in two main approaches, which are “CSR Awareness” and “Determinants and Impacts of CSR...

Most studies about the shadow economy focus on the estimation of the aggregate size. However, this study aims to address the sectoral or micro aspects of this phenomenon using the data from the textile sector in Turkey. It uses discriminant analysis and ordered and logistic regression models to...

This paper investigates the trade effects of Turkey?s trade integration into the EU. To this end sectoral trade flows to the EU based on panel data from the period 1988 to 2002 are examined concentrating on Turkey?s sixteen most important export sectors. Emphasis is placed on the role of price...

The paper examines the applicability of GDP-linked bonds for the financing of developing countries and emerging markets. GDP-linked bonds are bonds of which the coupon and/or redemption payments are tied to the GDP of the issuing country. The study encompasses a detailed empirical analysis of...

Im Dezember 2004 hat der Europäische Rat einstimmig beschlossen, Beitrittsverhandlungen mit der Türkei aufzunehmen. Auch wenn erst nach einem erfolgreichen Abschluss über eine endgültige Mitgliedschaft entschieden wird, dürfte nach dieser kaum noch zu revidierenden Zusage an die türkische...