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Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this study is to measure the earnings quality of the Turkish banking sector within the framework of market-based models. For this purpose, 9 banks that are included in the BIST Banking Index (XBANKA) and whose data can be accessed completely were examined. In the study, financial statements of the relevant banks for the quarter periods of 2010Q1 - 2020Q2 and historical share price data were used. In the measurement of earnings quality, conservatism, value relationship and timeliness measurement models, which are among the market-based models, were examined. According to the analysis results of the study; surveyed banks have a conservative attitude in terms of earnings quality; The results show that the level of value relationship, which is defined as the ability of banks to explain the market prices of their earnings, is low and the banking sector has a positive attitude in terms of timeliness. [ABSTRACT FROM AUTHOR]

Bu çalışmanın amacı, 2005-2017 yılları için Borsa İstanbul’da muhasebe bilgi kalitesini ölçmektir. Çalışmada muhasebe bilgi kalitesi dört boyutuyla incelenmiş ve panel veri analizi kullanılmıştır. Elde edilen bulgular, karların sürekli olduğuna, tahakkukların karların sürekliliği üzerinde azaltıcı etkisinin olduğuna ve değer ilişkisinde defter değerinin hisse senedi fiyatlarını açıklamada önemli bir faktör olduğuna işaret etmektedir. Bu durumlar ise, çalışma dönemi için muhasebe bilgilerinin kaliteli olduğunu göstermektedir.

Our study analyses the impact of financial stress measured by Ohlson's O-Score on the value relevance of earnings and book value of equity by employing a sample of listed firms on Borsa Istanbul between 2009 and 2018. Outcomes obtained by using a modified Price Model reveal that the valuation effectiveness of earnings decreases while that of book value of equity remains unchanged as financial stress decreases. In other words, the value relevance of earnings is moderated or negatively influenced as financial stress decreases and the value relevance of book value of equity is independent of financial stress. The former confirms the expectation of the decreased role of the income statement in valuation as financial stress decreases. The latter indicates that book value of equity does not serve a proxy for liquidation and it is interpreted as the inability of book value of equity to measure the net value of resources. [ABSTRACT FROM AUTHOR]

The aim of this study is to investigate value relevance of R&D spending -as one of the intangible assets investments- for manufacturing enterprises in Turkey. A linear panel regression model based on the Ohlson (1995) valuation model has been estimated with the data of 45 enterprises that have made continuous profits between 2014-2018 and traded on the stock exchange in this five-year period. Findings from each of the models established for two, four and six-month lag prices as dependent variables, for the period 2014-2018 show that; R&D spending information has been positively valued by the market. The effect of R&D spending information on the price appeared at some point in the first two months after December 31; and between February, April and the last days of June, the point of greatest impact was the price at the last day of April. The fact that the coefficient of the firm size, which is the control variable in the established models, is positive indicates that as the businesses grows the value increasing effect of the firm size increases. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Boğaziçi Journal: Review of Social, Economic & Administrative Studies is the property of Bogazici University, Faculty of Economics & Administrative Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In today's world, for wealth creation, capital should be invested in a manner of leading to innovation and human development. This kind of wealth creation, is generally discussed in the concept of intellectual capital (IC). There is a widespread belief in the literature that IC is a phenomenon based on interactions and interdependencies among its components. In this paper, it was investigated the impact of innovation capital (INVC) on firm market value and moderating effect of human capital (HC) on this relation. Experimental models were based on Ohlson (1995) model. INVC and HC were measured by using proxy variables derived from accounting data. This paper concludes that INVC can be considered to be value-relevant to market participants, and HC augments the role of INVC in reinforcing firm's market value. As a managerial implication, managers should consider the interaction between HC and INVC when developing a strategy of utilizing intangible assets for sustainable performance. [ABSTRACT FROM AUTHOR]

Value relevance concept is a widely studied theory to explain market values of firms through accounting indications in recent years. Determining the factors affecting stock prices and stock returns of companies is the subject of many studies. The purpose of this study is to examine the relative value relevance of earnings and cash flow based information in different firm life cycle stages to assess the stock information from a different perspective. 153 non-financial firms operating on Borsa Istanbul for the years of 2006 - 2014 are investigated through using Myers (1977) ve Black (1998a,b) models. Hypotheses are tested through comparing the R² values and signs of coefficients in the regression models. According to the study results, while earnings are more value relevant in all firm life cycle stages, the most explanatory cash flow measure is the cash flow from operations in cash flow information. [ABSTRACT FROM AUTHOR]

Copyright of Journal of International Social Research is the property of Journal of International Social Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

With there vision of International Accounting Standard 1 (IAS 1) by the International Accounting Standards Board (IASB) in 2007, the importance of comprehensive income as an indicator of corporate performance has been in creased. The purpose of this paper is to test whether other comprehensive income provide decision-use fulinformation for users of financial information. Based on the Ohlson's model (1995), the paper tests the value-relevance of comprehensive income disclosure during the period 2008Q1 - 2013Q1 for the select group of the Borsa Istanbul listed companies. The results show that the relationship between comprehensive income and market prices is statistically meaningful. Our findings, therefore, suggest that other comprehensive income provides decision-use fulinformation to users of financial statements. [ABSTRACT FROM AUTHOR]