This document is the peer review report of the National Contact Point (NCP) of Türkiye. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s...

As the number of internet users increases by leaps and bounds, the importance of electronic commerce (e-commerce) channel intensifies among other sales channels. Internet enables products and services to reach large masses in a scalable way. Hence, both academicians and practitioners show great...

The aim of this paper is to investigate the role of coping mechanisms and work stress on employees’ perceptions of organizational justice. A survey of 211 white-collar employees in the banking and telecommunications industries was taken. Multiple regression analyses were performed in order to...

Prior research has shown that early development of marketing capabilities enable firms to achieve competitive advantage. The entrepreneurial orientation of the firm acts as a catalyst and impacts the market orientation and the marketing capabilities of the firm in a positive way. A high level of...

Purpose: The aim of this study is to examine the effects of the 2008 financial crisis on the labor share in Turkey, by conducting a comparative analysis of various labor share measures using both micro survey and aggregate data. Design/Methodology/Approach: By adopting aggregate data- based...

The present study investigated the entrepreneurial self-efficacy perceptions among university students across two countries, i.e., Poland and Turkey. Data were obtained through questionnaires designed to assess the perceptions of entrepreneurial self-efficacy. In all, 365 Polish and 278 Turkish...

This special issue of the journal of Accounting and Management Information Systems groups recent research into reporting by Small and Medium-sized Entities (SMEs) in four countries of Central and Eastern Europe (CEE), namely Poland, Romania, Slovenia and Turkey. SMEs represent the vast majority...

In 2009, the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs) as a simplified version of the full IFRS addressing the financial reporting needs of SMEs. Although IFRS for SMEs is still not...

This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed...