This chapter focuses on the diversity of financial reporting frameworks in the airline industry considering past and present. While diversity of financial reporting frameworks existed in the past, currently, the majority ...

This chapter provides perspectives on the preparation and presentation of the statement of cash flows under IAS 7 of the International Financial Reporting Standards by adopting an historical approach. It focuses on the ...

Pricing complex financial derivatives such as collateralized debt obligations (CDO) is considered as the main reason triggering the 2008 financial crisis. The correlation structure related to the credit risks involved in ...

Turkey provides rich evidence for the current international migration trends given its economic and demographic dynamics. The number of people moving overseas to settle permanently has been following an increasing trend ...

Türkiye’de bağımsız denetime tabi olup kamuya hesap verme yükümlülüğü bulunmayan ve tam set Türkiye Finansal Raporlama Standartlarını uygulamayan 3767 işletme, finansal tablolarını Büyük ve Orta Boy İşletmeler için Finansal ...

Although foreign exchange risk inherits more severe exposures for emerging market firms, past empirical research addressing foreign exchange exposure is mainly concentrated on firms operating in developed economies. This ...

This paper examines the impact of cash conversion cycle and its single components, specifically accounts collection period, inventory turnover in days and accounts payable period, on firm profitability as measured by ...

This paper investigates the relationship between economic growth and energy consumption through non-linear causality tests. Eight developing countries from Europe and Central Asia spanning the period 1993 to 2008 are ...

Uluslararası para sistemi uluslararası ödemelerin gerçekleştirildiği, sermaye hareketlerinin düzenlendiği ve döviz kurlarının belirlendiği kurumsal çerçeveyi ifade etmektedir. Bu kapsamda, uluslararası para hareketlerine ...