BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR:

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1 2288 EEKKİ İİM SSAALLI II SSAAYYI II: : BİLGİYE ERİŞİM MERKEZİ NE YENİ GELEN YAYINLAR: Türkçe Kitap Ve Süreli Yayınlar Arıkan, Yahya. Makaleler : toplum ve meslek için çözüm. İstanbul: İSMMMO, İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ BAKANLIĞA VEKÂLET ETME İŞLEMİ Ulaştırma Bakanlığına, Milli Eğitim Bakanı Hüseyin ÇELİK in Vekâlet Etmesine Dair Tezkere YÖNETMELİKLER Balıkçı Barınakları Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Fikir ve Sanat Eserlerinin Kayıt ve Tescili Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Acıbadem Üniversitesi Sürekli Eğitim ve Gelişim Merkezi Yönetmeliği Enerji Kaynaklarının ve Enerjinin Kullanımında Verimliliğin Artırılmasına Dair Yönetmelik eki (Ek-1) TEBLİĞLER Jandarma Genel Komutanlığı Mensuplarından Malul Olanlara ve Şehit Olanların Mirasçılarına Devlet Övünç Madalyası Verilmesi Hakkında Tebliğ Türk Silahlı Kuvvetleri Mensuplarından Malul Olanlara ve Şehit Olanların Mirasçılarına Devlet Övünç Madalyası Verilmesi Hakkında Tebliğ Yabancı Kitap Ve Süreli Yayınlar The International Journal of Accounting Volume 40, Issue 2, Pages (Summer 2005) The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures Pages Debra L. Krolick Abstract I explore whether the type of accounting performance measure used in the CEO bonus plan provides an indication of the informativeness of the firm's financial statements for purposes of performance evaluation. Using contingency table analysis and LOGIT regressions, I find firms with high levels of unrecorded intangible assets rely significantly less often on accounting rate-of-return measures (vs. earnings alone) in executive bonus plans. 1. Introduction 2. Background information and hypothesis development 3. Related literature İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 4. Sample and data 5. Identifying firms with significant investments in intangible assets 6. Accounting performance measure choice and the firm's expected level of investments in intangible assets 7. Conclusions Acknowledgements References Irrational investor response to stock splits in an emerging market Pages Andreas Charitou, Nikos Vafeas, Charis Zachariades Abstract Using the creation and collapse of the Cyprus stock market bubble as a backdrop, we document substantial positive abnormal returns around the announcement and execution of stock splits in Cyprus. Split-induced returns cannot be explained by variables proxying for conventional liquidity and signalling hypotheses for stock-split activity. Positive split-induced returns are largely reversed in the post-split months. Post-split stock underperformance is inversely related to, and thus appears to be a correction for, the significant market overreaction at split execution. We suggest an investor irrationality explanation for these results, arguing that stock splits were associated with the creation of the bubble due to the inability of investors to understand splits correctly. We conclude that educating investors in emerging markets to process information correctly will improve the efficiency of such markets. 1. Introduction 2. Background 3. Literature review and expectations 3.1. Review of the literature 3.2. Investor irrationality as an explanation for the market response to stock splits 4. Data and methodology 4.1. The data İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 4.2. Methodology 5. Results 6. Conclusion References The association between ISO 9000 certification and financial performance Pages Divesh S. Sharma Abstract This study explores the association between ISO 9000 certification and financial performance at the organizational level in a mature quality initiative market. It extends the limited literature on quality initiatives and objective measures of financial performance. The study hypothesizes that ISO 9000 certification is associated with improvements across three dimensions of financial performance. These dimensions are operating efficiency, growth in sales, and overall financial performance. These dimensions of performance are measured using profit margin, growth in sales, and earnings per share, respectively. Based on data for a sample of 70 companies listed on the Singapore Stock Exchange over a 6-year period, the results of the study are consistent with the hypothesized effects. In particular, the results show that the extent of improvement is driven largely by operating efficiencies and suggests that firms can benefit from ISO 9000 certification if they are genuinely interested in the quality philosophy by improving their internal business processes. 1. Introduction 2. Background and literature review 2.1. ISO 9000 certification 2.2. Literature review Non-financial performance studies 2.3. Financial performance studies 3. Hypotheses development 3.1. Internal improvement theory İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 Quality awareness Productivity and efficiency 3.2. External improvement theory 4. Research design 4.1. The sample 4.2. Research design and test variables Matched control sample Test design 4.3. Test variables 4.4. The data 5. Results 5.1. Multivariate analysis 5.2. Sensitivity analysis 5.3. Self-selection bias test 6. Conclusion Acknowledgements References Accounting Developments around the World Page 173 Accounting development in Pakistan Pages Junaid Ashraf, WaQar I. Ghani Abstract This paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We trace the early days of accounting in the Indian subcontinent and discuss the British colonial influence. We examine the development of accounting in Pakistan through three eras: Independence through 1971, Post , and 1984 to present. We describe how the colonial past and later the international financial institutions such as the Asian Development Bank and the International Monetary Fund played key roles in shaping accounting and reporting practices of the country. Pakistan's adoption of International Financial İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 Reporting Standards as national standards has not led to improvement in the quality of financial reporting. We argue that Pakistan, even though classified as a common law country in literature, exhibits most of the properties of code law countries. We conclude that lack of investor protection (e.g., minority rights protection, insider-trading protection), judicial inefficiencies, and weak enforcement mechanisms are more critical to explaining the state of financial reporting in Pakistan than are cultural factors. This insight has policy implications for developing countries that are making efforts to improve the quality of the financial reporting of their business entities. 1. Introduction 2. Islamic Republic of Pakistan a profile 3. Historical perspective 3.1. The corporate laws 3.2. Companies Act From independence until Post Companies Ordinance to present-developments 3.7. Issuance of the Code of Corporate Governance 4. Economy, politics and the legal system 4.1. Formation of securities and exchange commission of Pakistan (SECP) 4.2. The emergence of a nuclear state and its aftermath 4.3. Code of Corporate Governance 4.4. Economic development periods Private sector development Nationalization era Deregulation/privatization 5. Systems interactions 5.1. Common vs. code law classification 5.2. Enforcement predicament 5.3. Enforcement-role of the accounting profession 5.4. Audit fees İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 6. Effects of taxation laws on accounting 7. Political and economic ties 7.1. British colonial influence on the accounting profession 7.2. Role of international financial reporting standards 8. Effect of international financial institutions 9. Level of education 10. Culture and accounting development 11. Summary and conclusion Acknowledgements References Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp). Pages Stephen C. Del Vecchio 1. The structure of the text 2. Presentation style and coverage Eisuke Sakakibara, Structural Reform in Japan: Breaking the Iron Triangle, Brookings Institution Press, Washington, DC (2003) ISBN xix+167 pp.. Pages Chitoshi Koga 1. Objective 2. Environmental factors 3. Approach 4. Structure of the book 5. Impressions 6. Audience İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8

9 Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp.. Pages Marleen Willekens İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 9