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

Kaya, Can Tansel

Preprint | 2023 | Yeditepe University Academic and Open Access Information System

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 study, annual reports published by 29 M . . .etropolitan Municipalities in Turkey between 2018-2020 were examined, the social data obtained from that reports were digitized with the "content analysis" method, and a model proposal was constituted and performance measurement was together with the opinions of 12 experts, by using the "analytical hierarchy process" technique of "multi-criteria decision making" methods. The result of the analysis indicate that integrated reporting is an applicable reporting model for Municipalities and current reporting models of them close to integrated reporting in terms of their contents but different by their structures, and frameworks. Daha fazlası Daha az

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

Kaya, Can Tansel

Preprint | 2023 | Yeditepe University Academic and Open Access Information System

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 effects, and the results were analyzed. In the . . . study, it is explained why the BIS and Basel Criteria are needed, how they emerged, why and how banks try to secure themselves. It has been explained how SMEs in Turkey are affected by these regulations and how they should create a collateral structure especially for bank loans, and which issues are taken into account by banks in loan pricing during the loan utilization phase. In this context, Basel 1, Basel 2, Basel 3 were examined in detail. In addition, SMEs in Turkey have been examined in general terms. In the last part, the survey questions and the results were tried to be interpreted with frequency analysis using the statistical program SPSS. According to the analysis; It has been concluded that the Basel Criteria are extremely important and effective for SMEs in the Turkish Banking System Daha fazlası Daha az

6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve çerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.

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