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The long-term effect of economic value added adoption on the firm’s business decision (2019)
Journal Article
Guermat, C., Misirlioglu, I. U., & Al-Omush, A. (2019). The long-term effect of economic value added adoption on the firm’s business decision. Accounting Research Journal, 32(3), 496-513. https://doi.org/10.1108/ARJ-01-2018-0018

© 2019, Emerald Publishing Limited. Purpose: This study aims to examine the long-term effects of adopting economic value added (EVA) as a compensation tool on managers’ behaviour. Design/methodology/approach: The authors extend the sample used in pri... Read More about The long-term effect of economic value added adoption on the firm’s business decision.

Does mandatory adoption of IFRS guarantee compliance? (2013)
Journal Article
Yükseltürk, O., Misirlioǧlu, I. U., Misirlioglu, I. U., Tucker, J., & Yukselturk, O. (2013). Does mandatory adoption of IFRS guarantee compliance?. International Journal of Accounting, 48(3), 327-363. https://doi.org/10.1016/j.intacc.2013.07.002

In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005 was successful in practice and what role firm and country level factors played in the adoption. We determine the firm-specific factors that affect th... Read More about Does mandatory adoption of IFRS guarantee compliance?.

The use of financial information by capital providers (2012)
Working Paper
Tucker, J., Misirlioglu, I., Gonis, E., & Yukselturk, O. The use of financial information by capital providers

In this brief literature review paper, we explore four areas of the theoretical and empirical literature to discuss the use of financial information by capital providers: (i) Who are capital providers to companies, including all forms of debt, equity... Read More about The use of financial information by capital providers.

Anti-money laundering law of Turkey and the EU: An example of convergence? (2011)
Journal Article
Türkşen, U., Ufuk Mısırlıoğlu, İ., & Yükseltürk, O. (2011). Anti-money laundering law of Turkey and the EU: An example of convergence?. Journal of Money Laundering Control, 14(3), 279-296. https://doi.org/10.1108/13685201111147577

© 2011, Emerald Group Publishing Limited. PurposeThis paper critiques the recent anti-money laundering (AML) legislation in Turkey and the European Union (EU) in order to determine whether there is convergence between them. Given the fact that Turkey... Read More about Anti-money laundering law of Turkey and the EU: An example of convergence?.

Check the weather before you hang the laundry! Accounting Turkish Progress in Anti-Money Laundering Mechanisms (2010)
Presentation / Conference
Accounting Turkish Progress in Anti-Money Laundering Mechanisms. Paper presented at Society of Legal Schollars (SLS) Conference, Banking and Finance Subject section

This paper examines the anti-money laundering (AML) legislation in Turkey and the European Union (EU). Given the fact that Turkey is officially a candidate country for the EU membership, harmonisation of Turkish and the EU AML frameworks has become i... Read More about Check the weather before you hang the laundry! Accounting Turkish Progress in Anti-Money Laundering Mechanisms.

Accounting for financial instruments in Turkish accounting standards (2008)
Journal Article
Misirlioglu, I. (2008). Accounting for financial instruments in Turkish accounting standards

The Turkish Accounting Standards Board (TMSK) issued TMS 32, "Financial Instruments: Disclosure and Presentation” and TMS 39, “Financial Instruments: Recognition and Measurement” in 2006, and TFRS 7, “Financial Instruments: Disclosures” in 2007. Thes... Read More about Accounting for financial instruments in Turkish accounting standards.