Bu çalışma Web of Science (WOS) bibliyografik veri tabanı baz alınarak, dünyada kuyruk teorisi konusuyla en fazla ilgisi olan makaleleri, en çok atıf alan çalışmaları, konuyla ilgili bilimsel toplantıları ve konuyla ilgili çalışmalarda en çok yer verilen anahtar kelimeleri belirlemeyi amaçlamaktadır. Çalışmada, kuyruk teorisi alanında uluslararası alanda yapılmış akademik makalelerin bir bibliyometrik analizi ve haritalaması amaçlanmıştır. WOS’da yapılan tarama, 1990 yılı ile 2015 yılı Kasım ayı arasını kapsamaktadır. WOS’da yapılan ilk tarama sonucunda, 1990 yılından bu zamana kadar doğrudan “kuyruk teorisi” konu başlığı ile, sosyal bilimler alanında ve yöneylem araştırması kapsamında taranan indekslerde toplamda 59 adet çalışmanın yayınlandığı görülmüş ve bu çalışmalar analiz edilmiştir.

The purpose of this study is to measure the basic accountancy knowledge of entrepreneurs in Tokat Organized Industrial Site ( OIS ) and it is also aimed at determining the tax treatment knowledge level of entrepreneurs. In line with this purpose, a questionnaire was implemented to the operating firms in Tokat Organized Industrial Site ( OIS ). In consequence of the questionnaire and analysis, with regard to the implementations of entrepreneur-accountancy knowledge relevancy; while there were no significant differences among the following variables such as gender, educational level, position, there were significant differences among the following variables such as age and work experience. In addition to the above-mentioned results, according to the result of the knowledge implementation questionnaire, there were no significant differences among age, gender, educational level, position and work experience. The evaluation of open-ended questions was examined with details in the conclusion of the study.

The main objective of the study is to examine whether accounting information is value relevant in both the food and beverage, and the conglomerate subsectors of the Nigerian Stock Exchange (NSE). The study also compared the value relevance of accounting information for both sectors. A random sample of seven companies was selected from a total population of thirteen companies listed in the Food and Beverage subsector of the NSE. The study also took a random sample of another seven companies in the conglomerate subsector. Data were gathered from these companies for the period 2005 to 2014. Using the Ohlson (1995) model and the multiple regression method, we found that market price per share (MPS) is positively, but insignificantly related to book value per share (BVPS) and earnings per share (EPS) in the conglomerate sub sector. On the other hand, for food and beverage sub sector, MPS is positively and significantly related to BVPS and EPS. Accounting information is more value relevant in the food and beverage subsector than the conglomerate subsector as shown by the adjusted R2 of 0.89 for Food and Beverage subsector and 0.15 for the conglomerate sub sector. We recommended that accounting rules should be more sector-specific, and monitoring should be taken more seriously in the conglomerate subsector to enhance value relevance of accounting information in NSE.

The purpose of the present study is to determine how and in which direction individual investors are affected by psycho-social factors in their financial decisions. In other words, this study analyses how investors' personalities and demographic features relate to their investment decisions and risk perceptions. In this scope, we used a questionnaire filled out by 268 banking employee working in the banks operating in the provinces of Hatay, Kocaeli, Denizli, Eskişehir, Aydın, and Mersin. The results of the analysis were found to vary according to the demographic characteristics of the preferred investment.

Globalization has removed borders of trade on the world and this result has directed to globalize the accounting systems. IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards) are developed and updated everyday and these systems are integrated our country. “Capital Stock’s Conservation and Persistence” has been emphasized with importance on the IAS / IFRS’s "Conceptual Framework" and for that reason, the profit-loss calculations have been made with method of "Economic Profit and EBITDA (earnings before interest tax depreciation and amortization)" and the aim of this study is; giving a different standpoint for companies performance evaluations may be made more effective. Companies are to declare periodic amounts of profit or loss and as a result of this study is; these amounts have been found to reflect only tax or financial amounts. Hence, can be correctly calculated the real commercial amounts of profit-loss is demonstrating once more face the day importance of companies performance evaluation.

This study was conducted to examine opinions about professional ethics perceptions and ethical viewpoints of accounting studying students in the undergraduate and associate degree programs. The universe of study consist of students of studying various accounting courses in associate degree programs (Business and Accountancy and Taxation) of Osmaniye Vocational School and undergraduate programs (Business Administration, Management Information Systems, Economics, Political Science and Public Administration with International Trade and Logistics) of Economics and Administrative Sciences Faculty in the main campus of Osmaniye Korkut Ata University. The survey was conducted within the scope of study as data collection methods. The survey data was tested using SPSS 18 program. According to the findings of study, girl students are more susceptible than male students about in commitment to ethical principles and professional ethics, would be useful to take place in the curriculum of professional ethics lessons, would be increase in the commitment to ethical principles with ethics education was concluded.

Finance mix is a major factor that affects the liquidity and the going concern of a business enterprise. After an idea has been conceived by an entrepreneur, there is need to also analyse the capital required for startup and means of financing the project. A good combination of sources of finance is expected to boost the profitability of an organization, but if not properly mixed, could have a negative effect on the profitability of the organization. The main objective of the study is to evaluate the effects of financial structure on the profitability of manufacturing companies in Nigeria. This study employed the use of secondary data. The Spearman’s Rank correlation and regression techniques were used for analysis, using the STATA Package for a sample of 25 manufacturing companies quoted on the Nigerian Stock Exchange for the period 2008-2012. The study showed that equity has a significant positive relationship with the profitability of manufacturing companies in Nigeria. The study recommends that managers should place greater emphasis on the facilitation of equity capital and policy makers should encourage manufacturing companies by reducing the cost of debt.

Çalışmada, Basel III’ün öngördüğü kurallar ve formüller çerçevesinde, Türk Bankacılık Sistemine ilişkin genel veriler ve bazı varsayımlar ışığında bir bilanço oluşturulmuş ve buradan likiditeye ilişkin öngörülen minimum oranlar sağlanmaya çalışılmıştır. Ayrıca, duyarlılık analizi ile bilanço yapısının bir bankanın likidite riskiyle ilgili kısa vadeli dayanıklılığını sağlamaya dönük olarak tasarlanan Likidite Karşılama Oranı üzerinde yaratacağı etkiler ortaya konmuştur. Model tüm girdi varsayımlarının değiştirilebilmesine imkân tanıdığından, her defasında yeni bir bilanço oluşturulabilme esnekliği bulunmaktadır. Böylelikle, farklı politika seçeneklerinin bir bankanın genel görünümünde yaratabileceği etkileri gözlemlemek mümkün olmaktadır.

In an efficient market that has reduced systematic risk, the essential requirement of accurate pricing of financial instruments is equal access to the information, namely, disclosure. Insider trading as one of the problems related asymmetric information on financial markets prevents market transparency and beats investors' confidence. For this reason, the transmission of accurate and timely disclosed inside information to investors is intended to prevent monopolization and the use of privileged information that is unknown to everyone is prohibited in many markets around the world. In this study, the historical evaluation of insider trading with important cases beginning from the birth of stock markets is addressed. The regulations of insider trading is sorted in chronological order and referred to prosecuted cases. Moreover, EU regulations on insider trading is mentioned and the approach of new Capital Market Law No. 6362 which came into force on 2012 to insider trading is discussed. It is concluded that, the penal provisions on insider trading that can cause missappropriation must be clearly defined.

This paper analyses the level of small shareholder (SS) participation in the Annual General Meeting (AGM), assessing how this reflects upon the corporate governance of listed entities. It focuses on SS attendance, voting and proposals (excluding those of institutional and majority shareholders), improving SS participation and the significance of such AGM proceedings to listed company corporate governance. Empirical mixed methodology research is carried out in a Maltese listed company (LC) setting by means of semi-structured interviews with seventeen LC secretaries, five stockbrokers, an online questionnaire responded by fifty-four shareholders in different LCs, as well as the analysis of company notices and documentation relating to the AGM. Results indicate that SS participation is weak. Attendance is poor, and is often spurred both by legitimate factors such as information on current financial performance and by questionable ones such as refreshments served and venue. Shareholders seem uncomfortable in asking management formal questions and even in voting by show of hands, and therefore opt for informal interaction with management and for  voting by poll, the latter often rendering attendance fruitless and even unnecessary by permitting proxies. As for proposals, they could induce management’s later action despite seldom, if ever, being approved, but their submission is rare and mostly frivolous, commonly hampered by a lack of financial knowledge. The study concludes that the current level of SS participation does not render the AGM a tool reflecting good corporate governance, as it does not keep in balance the interests of this shareholder with those of other stakeholders. For the sake of better direction and control, and, in particular, for more transparency and accountability, the AGM has to be less stage-managed, as well as more interactive and engaging towards such shareholder. This calls for increased management commitment, particularly towards more investoreducation and guidance.

This paper explores the forecasting of EUR/CHF exchange rate volatility in short term period in Albanian market, being that Euro is the mostly used currency in financial and commercial transactions and furthermore together with Swiss franc are considered as safe currencies with a probabilistic volatility distribution statistically interesting. Precisely the latter, represents a continuous concern for the economic agents dealing with the above mentioned exchange risk, hence the measurement of its volatility helps them in the assessment and maintenance of capital needed for coverage purposes almost referring to trade balance trend toward Euro-Area and not as well as to the Eurobond issued. Under these circumstances, the financial time series dynamic models such as ARMA (1;1), ARCH (1) and GARCH (1;1) are used to estimate the EUR/CHF exchange rate volatility in short term period. The last one, which at 95% confidence level displays satisfactory statistical parameters in confront of the others in terms of normal residuals distribution is also used to forecast EUR/CHF exchange rate during 2015 in correspondence of moving average method based on latest 252 exchange rate values. In statistical terms the comparison of EUR/CHF exchange rate forecasted data through GARCH (1;1) model with the current ones demonstrated a good robustness of the latter at the confidence level taken into consideration. Therefore, the research in question suggests to the economic agents dealing with these kinds of transactions the implementation of GARCH models for the estimation and forecasting of EUR/CHF exchange rate volatility in the short term period, necessary for risk management purposes.

Consequences of the crime influence the life of the whole society, it permeates to all areas of social life, as well as it penetrates into the lives of ordinary citizens of Slovakia. One of the most significant crimes is the economic crime. The relevance and the seriousness of the economic crime are expressed by its immediate threat of economic life and of the prosperity of society. The relevance of this issue is underlined by the fact that in the recent years there is an increase of new and more dangerous forms of crime.

The aim of this paper is to examine the overall number of economic crime and the damages caused by these criminal activities in Slovakia during the last ten years. The emphasis will be put on the analysis of the number of business entities influenced by the economic crime, on the analysis of economic crime by the sectors of national economy and by the forms of economic crime in Slovakia. We will analyse the most common ways of committing tax frauds and accounting frauds, that distorts the business environment and it represents also a significant threat to the public finances. The complex accounting and tax issues enable the defrauders to commit accounting frauds and tax frauds; this is because of the deficiencies in the legislation, inefficient control processes and complexity of management. After that we analyse the number of Slovak companies with the owner from a tax haven. Within the analysis of secondary data in this paper appropriate mathematical and statistical methods will be used. Based on the evaluation of the results of research, conclusions and suggestions will be drawn.

Using the Autoregressive Distributed Lag (ARDL) approach to cointegration, an error correction model (ECM) is estimated for real private domestic consumption in Lesotho. Lesotho is one of a number of countries with low gross domestic product (GDP) per capita, that are landlocked and of which the national currency is pegged to that of a highly dominant trading partner. Analysis of consumption pattern in such countries is scant in the literature. This paper finds evidence of a long-run relationship between private consumption, income, interest rates, and inflation. The empirical findings suggest that higher income is associated with higher private consumption, higher inflation reduces private consumption and that higher interest rates reduce private consumption, implying that the substitution effect outweighs the income effect in Lesotho in the long term. Although the model is not designed to evaluate consumption theories, the estimated parameters to some extent support the absolute income hypothesis (AIH), relative income hypothesis (RIH), life-cycle hypothesis (LCH) and permanent income hypothesis (PIH).

Fraud is global social problem and they occur in all activities. The term fraud implies corruption, misappropriation of assets and fraudulent financial reporting. People that commit fraud are inside and outside of organisation. Factors that affect fraud doing are: motive, opportunity, ability and justification. In our region, it can be said that fraud is not individual problem but it’s a case of systematic fraud, especially in public sector by creating monopoly of private over public sector. Costs related to fraud will be difficult to objectively assess. Everyone is sensitive to health care related frauds, from patients and doctors to whole society. For battle against fraud requires political will, effective legislative framework and anti-fraud strategy. Every strategy has to begin with prevention process. Paper presents model of fraud prevention process. Model is based on increasing awareness of all participants about the importance of battle against the fraud, accepting anti-fraud policies and zero fraud toleration, establishing channels for reporting fraud, as well as defining responsibilities of internal audit in evaluation of internal controls, fraud risk assessment, corporate governance and providing recommendations for process improvement.

In this study, the two cities, Sheffield in the UK and Karabük in Turkey, which are famous for iron and steel producing, were analyzed through their historical background to focus on the differences and similarities from an urban perspective. Both the rise in the production of iron and steel in the 18th century through Industrial Revolution and the innovations made Sheffield popular throughout the world. Karabük is called “The Republic City” in Turkey because the first iron and steel works were built in Karabük in 1937 shortly after the proclamation of Republic of Turkey. The museums were visited and the local studies and academic papers were sorted out to see the effects of sudden changes which the heavy industry caused in the cities and it’s concluded that the industrial, urban and social experiences of Sheffield may be a guide for Karabük.

In this paper we investigate the short term abnormal return to the bidding firm’s shareholders in takeover transactions in Finland during the time period from January 2000 to December 2013. Specific features of the market for corporate acquisitions in Finland are that almost all of the transactions are friendly acquisitions and usually aim for 100 % of the target company. We estimate the abnormal return around 314 individual takeover announcements and investigate determinants of the abnormal returns. Our results show that the takeover announcement on average yields a positive abnormal return to the bidding firm’s shareholders, thus, support the value creating hypothesis. The announcement effect on the announcement day is1.4 % and statistically significant. Both pre-event and post-event abnormal returns are statistically insignificant, although there is sign of a negative revaluation in the post-event period. Among the takeover characteristics, we document a significant impact on the bidder’s abnormal return on the announcement day for small deals yielding a higher abnormal return, but a positive relationship between the announcement effect and the relative size of the deal, cross-border deals giving a smaller abnormal return, and indication of diversification deals giving a higher abnormal return to the bidder’s shareholders.

High stressors can be experienced by employees, both by civil servants and private sector employees. This could have an impact on the positive and negative behaviors of employees and could eventually affect employee performance. The purpose of this study is to examine and analyze the effect of stressors on deviant behavior (negative and positive) and work performance of civil servants in Bantul, Yogyakarta, Indonesia. This research is a survey research using questionnaires given in private to civil servants as respondents, with a purposive sampling technique. Research results concluded that; (1) stressor of individual and task demands has a significant positive effect on negative behavior, (2) stressor of role demand has no significant effect on negative behavior, (3) stressor of individual demand has a significant negative effect on positive behavior, (5) stressor of task demand has no significant effect on positive behavior, (6) stressor of role demand has no significant effect on positive behavior, (7) negative attitudes have a significant negative effect on employee performance, and(8) positive behaviors have a significant positive effect on employee performance.

Green infrastructure refers to a type of land use design that mimics the natural water cycle by using the infiltration capacities of vegetation, soils, and other natural processes to mitigate stormwater runoff. As a multifunctional landscape, urban agriculture should be seen as a highly beneficial tool for urban planning not only because of its ability to function as a green stormwater management strategy, but also due to the multiple social and environmental benefits it provides. In 2012, the city of Austin adopted a major planning approach titled the “Imagine Austin Comprehensive Plan” (IACP) outlining the city’s vision for future growth and land use up to 2039. The plan explicitly addresses the adoption of green infrastructure as a target for future land use with urban agriculture as a central component. Addressing this area of land use planning will require tools that can locate suitable areas within the city ideal for the development of green infrastructure. In this study, a process was developed to create a spatially explicit method of siting urban agriculture as a green infrastructure tool in hydrologically sensitive areas, or areas prone to runoff, in east Austin. The method uses geospatial software to spatially analyze open access datasets that include land use, a digital elevation model, and prime farmland soils. Through this method a spatial relationship can be made between areas of high surface runoff and where the priority placement of urban farms should be sited as a useful component of green infrastructure. Planners or geospatial analysts could use such information, along with other significant factors and community input, to aid decision makers in the placement of urban agriculture. This spatially explicit approach for siting potential urban farms, will support the integration of urban agriculture as part of the land use planning of Austin.

Lately, the role of internal audit is viewed with great importance in the context of the supervisory mechanisms of corporate governance, which is a direct result of requests for more effective corporate governance and the need for control. Corporate governance foundation may be considered through the four cornerstones: Audit Committee, Executive Management, Internal Auditors and External Auditors. Internal audit contributes to corporate governance effectiveness through relations and communication with other cornerstones. It is believed that by providing assurance on the effectiveness of risk management, control and governance processes, internal audit is becoming a "key cornerstone" underlying the effective management. This paper analyzes how internal audit contributes to strengthening the governance processes through its relation with the primary beneficiaries, managers and the Audit Committee. The Audit Committee, focused on oversight of financial reporting, controls and risk management, relies on internal audit to assist in carrying out its responsibilities. Also, internal audit provides advice to managers at all levels and information related to the effectiveness of the internal control and risk management processes as well as other important services. It may be concluded that internal audit activities, through its impact on other participants in governance, affect the quality of corporate governance. Internal audit is an important factor in achieving effective governance and is considered as an "integral part of corporate governance mosaic".

Can whistleblowing reinforce corporate governance? This will be the subject of this legal study which aims at first identifying legal instruments that exist under French law, and comparing them with those that exist abroad in order to map these mechanisms and identify the structural characteristics. Then, the vocation of whistleblowing as a lever of corporate governance will be discussed, including questioning the effectiveness of this mechanism.

Complexity of competitive repertoire is the ability of a firm to undertake a wider range of diverse competitive moves than its competitors. Firm undertaking diverse competitive moves can enhance capabilities and potentially achieve competitive advantage and superior performance, especially in environment with uncertainty and volatility characteristics. Besides, complexity of competitive repertoire gives stakeholders a series of information on the firm characteristics, its resources and/or specific know-how for intense rivalry. The goal of this paper is to provide theoretical and practical overview on the construct of complexity of competitive repertoire and the method of its computing. In addition, relationship between complexity of the competitive repertoire and the firm performance on a sample of seventeen Croatian firm dyads are analyzed. Results show that the higher level of complexity in a competitive repertoire has a positive effect on firm performance.

This paper focuses on the determining the product and process innovation in three different countries: Croatia, Poland and the UK. The purpose of this study is to investigate significant differences among companies that report product and process innovation relative to different market contexts that they operate in and their reported R&D intensity. Using the survey data of 380 entrepreneurs and business executives from three countries: Croatia, Poland and the UK three regression models have been tested as well as significant differences among groups. The empirical results indicate conditional similarities in Croatian, Polish and British firms and respective investment into R&D. Related to product innovation, this study confirmed that UK is significantly better than Croatia, and for process innovation results revealed that UK has significantly better score than both Croatia and Poland. Regarding R&D intensity results indicate that Croatia reports higher levels than Poland.