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The purpose of this study to compare the previous research about how the nonfinancial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey have disclosed information regarding the usage of derivatives, and the accounting treatment of these derivatives. The results of these studies indicate that banks and the non-financial companies listed in the ISE-100 Indices, which represent 86 % of the market capitalization, use derivatives mainly for hedging purposes. However, the evidence that they usually prefer reporting their gains/losses arising from these transactions as "held for trading" instead of applying "hedge accounting", since they could not meet the compulsory criterions described in the IAS 39.

Corporate Social Responsibility (CSR) has been an important global issue all over the world. Proponents of CSR claim that it has lots of benefits for the company such as good reputation; on the other hand opponents claim that CSR can not protect a firm from financial harm in times of crisis. The objective of this paper is to conceptually examine the CSR, benefits of implementing CSR, and CSR activities in the time of financial crisis. In addition, a research was conducted to explore the impact of CSR on company reputation in Turkey by comparing the relationship between our CSR and reputation measures before and after the financial crisis. The evidence gathered shows that there is a positive and significant relationship between these two variables in both before financial crisis era and financial crisis era. However, the correlation between these two variables has not increased significantly between the two periods investigated.

comprehensive bibliography of neural network application research in business. One hundred and twenty-seven neural network application papers and reports are identifed through exhaustive literature searches. A classijkation of these articles by application area reveals that neural networks are being used for a diverse range of corporate functional activities, particularly in the areas of productioidoperations andfinance. Information on the neural network development languagdtool, the learning paradigm and the computer operating environment as reported in each article is included. Those journals which have published the most neural network business applications are also presented. The purpose of this research is topresent a (1994) Corporate distress diagnosis: comparisons using linear discriminant analysis and neural networks (the Italian experience), Journal of Banking and Finance, 18,505-529. ARIZONO, I., A. YAMAMOTO and H. OHTA (1992) Scheduling for minimizing total actual flow time by neural networks,