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...

The purpose of this study to compare the previous research about how the non-finan cial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey havedisclosed information regarding the usage of derivatives, and the accounting treatment of thesederivatives. The results of...

Privatization has been on a lot of countries’ agenda, especially for the emergingcountries for a long time. In Turkey, as an emerging country, privatization plan has been a veryhigh priority among the State Budget income items for three decades. To identify and to explore theaccounting role in...