Corporate Sustainability Performance Measurement along with Corporate Environmental Sustainability aims Financial Markets. to address the social and economic aspects. Concerns emerging from the three dimensions are being reduced to a single dimension of them. Multi-criteria decision- making methods, suggests a useful framework for assessing the variables together. Corporate sustainability and economic business activities are focused on the social and environmental impacts. In this sense, the economic activity established by the businesses do follow social and environmental impacts, therefore the generation of related information of these effects is being considered essential on the structure formation on a sustainable business. In this study, it has been used Dow Jones Sustainability Index monthly data from 2009 to 2015 in a range of 12 months to help investors to make decisions. The comparison of ARIMA and Exponential Smoothing models has been conducted, wherein the results showed that ARIMA model provided better estimates meantime those who invested in a stock portfolio with the same composition as the DJSI proved to ensure positive earnings. The purpose of the essay is to give a conclusion to the future of the practice.

This study aims to analyze the effect of corporate governance mechanism on tax aggressiveness with earnings management as intervening variable. In this study, corporate governance is measured by institutional ownership and the proportion of independent board of commissioners. The sample used in this study is 43 manufacturing companies taken using purposive sampling technique. The type of data used is panel data while the data analysis used is path analysis model. The results of the study found that institutional ownership and the proportion of independent board of commissioners had a significant negative effect on earnings management and institutional ownership with significant negative impact on tax aggressiveness. The proportion of independent board of commissioners and earnings management are found to have significant positive effect on tax aggressiveness. The Sobel Test results show that earnings management variables are able to mediate the relationship of institutional ownership and proportion of independent board of commissioners to tax aggressiveness.

The objective of this paper is to examine the relationship between minority shareholders’ rights and audit quality. Specifically, this paper examines the influence of minority shareholders' with at least 10% holdings on clients' demand for strong monitoring mechanisms, particularly in terms of high audit quality. The sample comprises the top 100 listed firms on the Borsa Istanbul (BIST) for 2014 and 2015. The finding of this paper is aligned with the propositions of the agency theory that minority shareholders with at least 10% holdings improve clients’ demand for high audit quality. The findings of this paper have some implications for future studies on the role of minority shareholders to monitor management activities. This paper calls for future studies in the area of accounting and finance to introduce and operationalize a new measurement of Type II agency cost in order to better understand the agency conflicts within this unique market as well as the state of the minority shareholders on the BIST.

The financial performance of a corporation is presented via its income statement table. One of the most important sections of the mentioned table is the cell where the revenue is displayed. The revenue term means the earnings arising in the course of ordinary activities. Measuring and reporting of the revenue are to be studied carefully due to Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS). Various standards were published in this manner furthermore some of them are repealed or updated. Lastly the standard of "TFRS 15: Revenue from Contracts with Customers" is published relating the revenue issue to be applied as from 31st of December 2017. The concepts of "Contract Asset" and "Contractual Obligation" are revealed in the literature via TFRS 15 Standard contrary to the former regulations. The aim of the study is explaining the reporting of "Contract Asset" and "Contractual Obligation" by analyzing the mentioned concepts within the framework of Revenue Recognition Standard Under TAS 15 Service Contracts.

The number of e-filing users, especially individual taxpayers has steadily been increasing, but this system has not been implemented by all registered taxpayers. This aims of this study are to examine the effect of attitude towards behavior, subjective norms, and perceived behavior control on intent to use e-filing by using the Theory of Planned Behavior. Furthermore, the effect of the intent to use e-filing on the behavior of individual taxpayer in reporting Annual Tax Return was included in the analysis. This research was conducted on 243 respondents who validly filled out the questionnaires within the period of May-June 2018 at the Primary Tax Office of Palembang Ilir Barat area. The collected data were analyzed by using Partial Least Square. The findings of the study reveal that the attitude towards behavior, subjective norms, and perceived behavior control have a positive and significant effect on the individual taxpayer's intent to use the e-filing system. In addition, the intent to use e-filing system has a positive and significant effect on the behavior of the individual taxpayers in reporting the annual tax return.

The article aims to investigate the relationship be tween corporate governance and financial performance by using the data of 61 Oman companies traded at Muscat

Securities Market for a fouryear period from 2013 to 2016. The models are divided into two groups. The first group constructed a corporate governance score which is the dependent variable; the second group used the components of the score separately as dependent variables. As independent variable, two types of indicators are used; marketbased and accounting

To reflect the market performance, Tobin’s q is used and as accountingbased indicators; return on asset profit margin, EBIT margin and net profit margin are used. The results showed that there are significant results between financial ratios and characteristics of corporate governance, but the overall relationship is weak in Oman context. Even though individual effects of some components of corporate governance are not significant, most models produced overall significant results.

The budget, which is an important management tool of businesses, has been tried to be able to meet the needs of today’s businesses with new approaches developed over time, such as developing technology, change of business circles and changes in business processes. Within this context, new approaches to budgeting have been developed. Beyond budgeting, better budgeting and advanced budgeting have been the most remarkable approaches to budgeting. These approaches emphasize that the traditional budgeting cannot meet the needs of today's businesses and that development and businesses must meet their strategic goals and objectives or that budget management should be abandoned altogether with the development of new management approaches and adaptive management processes to which the authority is transferred. In this study, traditional budgeting approach was compared with beyond budgeting approach which emphasizes that the existing budgets of the enterprises should be abolished. Taking this comparison into account, the question that whether companies should abandon traditional budgeting approach is answered. The beyond budgeting approach, which is prominent in use by institutional entities with decentralized management considerations, appears to be less favored by businesses that commonly use the budget for performance measurement and control purposes.

The purpose of this study is to explore the state of independent auditing of public interest entities (PIEs) in Turkey, following the recent changes in the regulatory environment. In order to eliminate the effects of different pricing policies and economic factors, the number of audited PIEs is used in the analysis instead of audit revenues. As of 2016, there are 1453 PIEs audited by 72 independent audit firms. Out of these audits, 61%, 26% and 13% are carried out by the‘Big4’, the member firms of international audit networks (IAN) and the local auditors, respectively. From 2013 to 2016, the 4-year averages of the number of audited PIEs are 164 for the Big4, 11 for IAN member firms and 5 for local independent auditors. This study is the first to present this huge gap in the Turkish auditing sector in terms of the independent audits of PIEs.

In case of the occurrence of uncertain situations regarding the future, the investor is expected to assume that he is in a risky situation and act in a rational way. In this way, the investor will have been prudent and protected his capital. Auditor Conservatism is an approach that aims to make a more conservative audit by foreseeing a high audit risk for the financial statement disclosures of the company audited and thus protect the capital, creditors and investors. It is a likely outcome for the investor to encounter with the litigation case due to the possible presence of revenue losses that may be experienced and negatively affect the investment decisions of the third parties who will use the tables on which the auditor will express an opinion. Therefore, auditors will want to set a high degree of audit for possible inconsistencies and choose the secure option against the case risk in order to protect the reputation of himself and the audit company against the possibility of audit failure by displaying a conservative approach. In this study, the relationship between the litigation risk and the auditor's conservative approach will be examined and these concepts will be comparatively assessed in terms of the accounting audit procedures.

Successful performance of insurance industry provides impetus for other industries and development of an economy. Financial performance measurement is important to investors and management in determining the future success. Thus, the aim of study is investigating determinants of micro insurance business performance in Ethiopia. The data used in this study was panel data and collected from nine micro insurance provider institutions secondary data from 2009-2017. Besides, indepth interview with officials of those institutions was conducted. The collected data was analyzed using Ordinary Least Square regression model. The result of study reveals that volume of capital and market share have significant and positive impact on return on asset performance. With regard to ownership structure, it affects positively return on asset. In contrast, reinsurance dependency, premium growth, underwriting risks and inflation have negatively affected financial performance of micro insurance business in Ethiopia.

This research aims to investigate empirically the determinants of cash holdings of manufacturing companies which are listed on Indonesian Stock Exchange (IDX) for the period of 2012 determining factors which were chosen include debt maturity structure and probability of financial distress This research took 636 company-year observations as research sample by using purposive sampling technique in selecting the sample. By applying multiple linear regression analysis, the result revealed that debt maturity structure has negative significant relationship on cash holdings and probability of financial distress hpositive significant relationship on cash holdings. These findings provide evidence that when companies have larger proportion of long-term debt, they will keep lower amount of cash. And when companies face financially distressed, they will keep higher amount of cash in the company because of precautionary motive which make desire to hold more cash.

Purpose - The aim of the present study was investigate the environmental accounting and its rroole in reducing the costs, especially in Iranian textile companies. Design/methodology/approach - Information on variables was collected and measured bby distributing the modified questionnaire of Graaf et al. ((1998) among the managers and senior staff. Then, using regression analysis, the costs associated with enviirronmental benefits were investigated. Findings - The results show that ennvironmental costs have a significant relationship with thee advantages of the environmental accounting. However, aaffter analysis of the cost factors, the results did not shoow any significant relationship. Therefore, it is inferred tthhat not only these factors affected the environmental bennefits, but there are also other factors playing a role in this regard. Originality/value – This paper is the firrsst paper of its kind to have been conducted in developing countries.

Incentives are used for the companies in various fields to increase the capital investments in Turkey. One of the mentioned incentives here is the one relating the corporation tax discount. Recording the investment incentives of corporation tax according to General Communique on Accounting System Application (GCAST) is common. However, accounting process of these incentives is differentiated due to Turkish Accounting Standards (TAS) since it causes the deferred tax asset.

The aim of this study is explaining the accounting process of corporation tax incentives, relating the investments for the companies in Turkey, within the framewo k of TAS 12 income taxes. Thus, taxing concept within the Turkish Accounting Standards (TAS) is analyzed based on TAS 12 Income Taxes Standard.

Trade-off theory of capital structure uses static and dynamic approach. The use of static approach has been prevalent. Despite the importance of dynamic capital structure the debate in Kenya is so far inconclusive. Therefore, to fill this gap, there was need to assess the speed & of adjustment from target capital structure of listed non- financial firms in Kenya. Causal research design was used. The population for this study was 65 listed firms with only 35 non-financial firms sampled due to exclusion of financial sector which has highly regulated capital structure. Dynamic Partial Adjustment model (DPA) was used to estimate target leverage in each industry and the study found out that, there exist a target leverage level which is different from observed leverage for each sector. Further, the study showed that, listed firms adjusted to target level with a speed of 51% meaning that, the adjustment costs are relatively low.

The research aims to analyze the content of accounting published papers in Emerald’s accounting journals. The statistical population in this study includes 3847 published papers in 15 accounting journals from 1986 to 2014. In this research, the content of published papers through a quantitative approach has been investigated and after categorizing selected papers under 7 areas the percentage and proportion of them were analyzed. The results revealed that the most proportion of published papers related to financial accounting with 1710 papers and 45 percent and then auditing with 842 papers and 22 percent. The proportions of other areas include management with 431 papers and 11 percent, finance with 291 and 8 percent and management accounting with 284 papers and 7 percent. The least proportion of published papers related to accounting education and governmental accounting with 170 and 119 papers and 4 and 3 percent of total papers, respectively.