Intellectual capital is among the new, advanced management notions developed to overcome the inadequacy of previous administrations, to adapt to new situations and forge ahead of the competition. Intellectual capital means the information, experience and skills that offer advantage in...

This paper investigates whether intellectual capital and its components (human, relational, innovation, and process capitals) have meaningful information on firm value. Full sample consists of 148 listed Turkish manufacturing firms over the period of 2005-2017. We show that our extended Ohlson...

This paper examines the effects of country-level governance—such as voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption—on the capital structure and investment financing decisions of firms. The full sample...

Bu çalışma, 1992-2000 döneminde farklı portföy zamanlarında İMKB'nde gözlenen, muhasebe karları ve hisse senedi getirileri arasındaki ilişkinin nasıl etkilendiğiyle ilgili deneysel kanıtlar sağlamaktadır. Bulgulara göre getiri ve değişim modelleri açısındar kar ve getiri...

The aim of study is to define education activities which must be taken into consideration while implementing successfully the enterprise resource planning (ERP) software package system in the organization. To analyze the effect of education on the implementation success of ERP systems and...

This research tests a model of turnover intentions for accountants' motivated by the belief that understanding the turnover phenomenon among accountants' may help personnel managers and manpower planners design effective retention strategies. It may also provide occupational counselors and...

Bu çalışmanın hedefi, muhasebe finansman öğretim elemanı, bağımlı ve bağımsız muhasebeci ile denetçilerin kar yönetimi uygulamalarına yönelik etik yargılarının önemli oranda farklılaşıp farklılaşmadığını araştırmaktır. Bu araştırmayı gerçekleştirmek için...