The purpose of this study is to analyze the effect of macroeconomic variables, namely GDP, Inflation and Unemployment to credit risk in Islamic banking of Indonesia. The data for this study were collected from secondary sources via Statistics Center Indonesia (BPS) and financial statements of the 7 Islamic bank of Indonesia. The data used are the annual ones from 2009 to 2016. This research uses an explanatory analysis. The test is a panel data regression testing using Eviews 9. The result of panel data regression with random effect model consisted gross domestic product (GDP) and unemployment rate (UNEMP) have a significant negative effect on credit risk of Islamic banking in Indonesia. While the inflation variable has a negative but statistically insignificant effect on credit risk in Islamic banking system of Indonesia.

The aim of this research is to examine the effect of firm characteristics on profitability of listed consumer goods companies in Nigeria. Profitability is the dependent variable proxied by Return on sales (ROS), while firm characteristics is the independent variable proxied by firm age, firm size, sales growth, liquidity and leverage. The population of the study consists of twenty two (22) listed consumer goods companies as at 31st December, 2016. Eighteen of the listed consumer goods companies are selected to form the sample of the study for the period of six years (2011-2016). The study employed multiple regressions as tool for analysis. A hypothesis was formulated and tested for the study; which states that: Firm characteristics have no significant effect on profitability of listed consumer goods companies in Nigeria. Secondary data obtained from the financial statements of the companies were analyzed. Panel data techniques (fixed and random effects models) were utilized to examine the effect of firm characteristics on profitability and Hausman specification test confirmed that random effects model was more appropriate for the study. The results show that firm size, sales growth and leverage have significant effects on profitability. In contrast, firm age and liquidity are not significantly affecting profitability of listed consumer goods companies in Nigeria. The study therefore recommended that, consumer goods companies in Nigeria should conduct careful evaluation and take into consideration the firm characteristics (firm size, sales growth, and leverage) that affect the profits of the company before making major business decisions as this will help in improving their profitability.

The purpose of the study is to examine the effect of financial performance on sustainability disclosure and then to examine the effect of sustainability disclosure on firm value. Sustainability disclosure is treated as a mediating variable, therefore an investigation of the indirect effect of financial performance on firm value is required to accomplish the mediating effect. It is predicted that lower leverage and higher firm size, higher liquidity, as well as higher profitability will motivate companies’ management to convey more their sustainability disclosure. This action should increase firm value. The sample used in this study is companies listed on the Jakarta Islamic Index (JII) for the period 2013 – 2015. The study uses path analysis to examine the hypothesis.

The results present that higher liquidity emboldens management to convey more sustainability disclosure. Higher sustainability disclosure increase firm value significantly. However, the effect of leverage, profitability, and firm size is not significant. Regarding the indirect effect of financial performance on firm value, the results show that leverage and profitability have a positively indirect effect on firm value. However, size and liquidity have no indirect effect on firm value. This means that the increase of leverage and profitability will encourage management to publish more sustainability disclosure and it will increase firm value of companies listed on the Jakarta Islamic Index.

This study examines the impact of working capital management on the financial performance of listed conglomerate companies in Nigeria for a period of ten (10) years (2005-2014). Data for the study were quantitatively retrieved from the annual reports and accounts of the studied companies. The study employed descriptive statistics to describe the variable while the relationships among the variables were established via correlation. Variable Inflation Factor (VIF) was used to determine the existence or otherwise of multi-collinearity while Ordinary Least Square (OLS) Regression was used to analyze the data. It was found that debtors collection period, creditors payment period and firm size were negatively related to return on investment while cash conversion cycle has positive but insignificant relationship with the financial performance of the studied companies. The study however, recommends among others that listed conglomerate companies should maintain the current debtors’ collection period or further reduce it in order to continue to enhance financial performance.

There are three accounting regulations that are used within scope of authenticity in Turkey. These are General Communique on Implementation of Accounting System that has been used since 1994, Turkish Accounting / Financial Reporting Standards that has been implemented since 2004 and Enterprise Financial Reporting Standards for Small and Medium Sized Enterprise that will be compulsorily used as of 2018. Each accounting regulation has unique rules for calculating depreciation. While these accounting regulations set standards for calculating depreciation, tax codes also have rules for calculating depreciation. Depreciation rules set forth by accounting regulation and tax codes vary.

This article aims comparing depreciation procedures based on accounting regulations in order to reveal out similarities and differences between the accounting regulations and to discuss how the tax effect arising out of the differences between tax rules and accounting regulations should be traced. Thus, practitioners will have the opportunity to see and compare all rules pertaining to depreciation accounting. Literature review method is used to achieve this target.

Transaction volume of crypto currencies, which is generally known by Bitcoin, has reached a significant size worldwide, today. Though they are not recognized by law in common, yet; the crypto currencies attract firms due to their higher revenue rates, transferable skills and lower transaction costs. Today the firms can pay and collect their receivables by the crypto currencies also they invest in crypto currencies to benefit from exchange rates. The aim of the study is evaluating the accounting of Bitcoin in Turkey by presenting the process and features of crypto currencies, especially Bitcoin.

Today, it has been arguing about the limits of welfare models in which ongoing discussions are on the fight against poverty and deprivation play an important role. What should be the role of government? May the implementations of welfare models face with crisis? Is it possible to set socioeconomic limits to the level of redistribution which is being set by welfare state implementations and financing practices? What should be the role of government about social protection implementations which are being applied for the disadvantaged groups who forced to fight poverty and deprivation. All these questions require an comprehensive analytical study on social protection implementations. The role of social protection expenditures which can be a criteria to test the meaning of ''social'' concept in social state on social solidarity, its level in public social protection spendings and predictability of beneficiariers' social protection costs to social state are very important issues to provide sustainability.The aim of the study is to interpret the optimization and measurement of the efficiency of the effectiveness of social protection expenditures with the vortex optimization algorithm from artificial intelligence evaluation techniques which is a different and contemporary technique. The results of the study on social protection expenditure in Turkey has concluded that the optimization.

It is necessary to clarify “the key audit matters within the auditor’s report” due to the publishing of International Standard on Auditing (ISA) 701: Reporting Key Audit Matters within the Independent Auditor’s Report, in 2017. The mentioned key audit matters are the most important ones for the auditing of current term’s financial tables according to the auditor’s professional reasoning. The aim of the study is explaining the basis relating the detecting of key audit matters and their presentation in the framework of ISA 701; to perform a content analysis about which key audit matters are detected within the independent auditor’s reports for 2017 financial term belonged to the companies listed in Istanbul Stock Exchange. Hence; audit reports of 140 companies are analyzed through the aim of the study also quantitative and qualitative methods are employed about the key audit matters. The most common matters detected within the mentioned reports herein are as the following: Sales, Accounts Receivables, Inventories, Tangible Assets and Investment Properties.

Integrated Reporting is defined as the process of transferring the value created as a result of business activities carried out on the basis of integrated thinking to the information users through an integrated report. As described in the International Integrated Reporting Framework, integrated reporting can be prepared by private sector entities as well as by public institutions. In the literature, the benefits that the adoption of the integrated reporting process will provide to public institutions are revealed. This study is intended to determine the feasibility of integrated reporting in public institutions in Turkey. In accordance with this purpose, in this study, integrated reporting, the benefits of integrated reporting, integrated reporting is explained with the help of theoretical studies and examples in public institutions, integrated reporting applicability in public institutions in Turkey have been studied by comparing the International Integrated Reporting Framework guiding principles and content item with current regulations. As a result of our research, it can be said that integrated reporting can be implemented in public institutions in our contry by making certain regulations in "Regulation on Activity Reports to be Prepared for Public Administrations".