A research on local government's view on integrated reporting in Turkey and a model proposal

Akbaş, Müzeyyen Çiğdem

Municipalities are expected to be more transparent, accountable, understandable and to have stronger communication channels with stakeholders. Corporate reports are the tools that establish strong dialogs with stakeholders. Integrated Reports, which provide the opportunity to deliver both financial and non-financial information in a single report, is one of the innovative corporate reporting model. The purpose of this article is to propose an "Integrated Reporting Model" applicable by local governments in Turkey and to make "Integrated Performance Measurements". In line with the purpose of the ...Daha fazlası

Preprint 2023 Yeditepe University Academic and Open Access Information System 121 Görüntülenme

Erişime Açık

A research on the effects of basel criteria on sme’s and awareness of this effect by Turkish financial professionals in the Turkish banking system

Sapankaya, Aysel

The aim of this study is to find out the effects of Basel Criteria on the banking system and SMEs, and how much they are known by the bankers and accounting experts who are the actors of the financial system. In this research, firstly, the role of Basel Criteria of SMEs in Turkey in the crediting process, the collateral structure and the credit pricing processes in the lending stage were examined. In the second part, a survey was conducted with 69 experts (bankers and accountants) who are experts in their fields about the extent to which they create awareness about the benefits of these effect ...Daha fazlası

Preprint 2023 Yeditepe University Academic and Open Access Information System 83 Görüntülenme