Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors

Bellikli, Uğur; Daştan, Abdulkerim

doi:10.21121/eab.1017873

Cited by 4 publications

(1 citation statement)

References 51 publications

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“…To measure conservatism, this study utilized the asymmetric timeliness of earnings, which is a well-known measurement method widely used in the literature. Additionally, other commonly used measurement methods in the literature include the market-to-book ratio (MTB), asymmetry of accruals and cash flows, hidden reserves, and negative accruals (Bellikli & Daştan, 2021). These methods help capture and review the level of conservatism in financial reporting.…”

Section: The Measurement Of Accounting Conservatism and Csrmentioning

confidence: 99%

The Effect of Accounting Conservatism On Corporate Social Responsibility: Evidence from the Corporate Governance Index in Türkiye.

BELLİKLİ

2023

eab

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The purpose of this study is to measure whether the companies listed in the BIST Corporate Governance Index have conservative accounting policies and examine the impact of this conservatism on Corporate Social Responsibility (CSR) and its components. Panel data analysis was used in the study. The results mean that companies listed on the BIST Corporate Governance Index prioritize conservative accounting policies and apply them in their financial reports. Additionally, it has been determined that accounting conservatism has a positive impact on companies' CSR scores and their components, with a stronger influence on board of directors scores and stakeholder scores. This finding suggests that companies with conservative accounting policies prioritize the interests of internal management while also valuing external stakeholders.

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Section: The Measurement Of Accounting Conservatism and Csrmentioning

confidence: 99%

The Effect of Accounting Conservatism On Corporate Social Responsibility: Evidence from the Corporate Governance Index in Türkiye.

BELLİKLİ

2023

eab

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The Relationship of Capital Items Defined in the Integrated Reporting Framework with the Value Creation Process: A Study in the BIST Sustainability Index

Kaya

ATASEL²

2022

Uluslararası Ekonomi Ve Yenilik Dergisi

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Bu çalışmanın amacı, Uluslararası Entegre Raporlama Çerçevesi’nde tanımlanan sermaye öğelerinin, nicel anahtar performans göstergelerini ortaya koyarak değer yaratma süreciyle olan ilişkisini belirlemektir. Araştırma kapsamında Borsa İstanbul (BIST) Sürdürülebilirlik Endeksi’nde yer alan finans sektörü dışındaki işletmelerin 2010-2019 yılları arasında yayımladıkları raporlar incelenmiştir. Sermaye öğelerinin değer yaratma süreciyle ilişkisi panel regresyon modelleri aracılığıyla test edilmiştir. Yapılan analizler sonucunda; işletmelerin değeriyle nicel olarak ölçülen sermaye öğelerinden entelektüel, insan, sosyal ve ilişkisel, finansal sermaye (kar payları) arasında pozitif ilişki bulunmuştur. Ayrıca işletmelerin değeriyle doğal sermaye, üretilmiş sermaye ve finansal sermaye (finansman giderleri) arasında ise negatif bir ilişki tespit edilmiştir.

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Moderating effect of bank performance on bank value: Evidence from Jordan

Fawzi Shubita,

Habis Alrawashedh,

Marouf Alsawalhah

et al. 2024

Banks and Bank Systems

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The relationship between bank performance and bank value is a crucial area of study, particularly in the context of emerging economies like Jordan. This study aims to investigate the moderating effect of bank performance on bank value, providing insight into how performance metrics influence overall valuation. The study employs a comprehensive methodological approach, utilizing panel data regression analysis to examine data from a sample of Jordanian banks over the period from 2014 to 2022. Key performance indicators such as Tobin’s Q, accounting conservatism, debt ratio, current ratio (CR), return on assets (ROA), and asset turnover are factors that influence bank value in the Jordanian market. The results reveal that bank performance significantly moderates the relationship between bank-specific factors and bank value. Specifically, the study finds that return on assets has a positive and statistically significant effect on bank value. The analysis reveals a significant positive correlation between bank value and profitability, as evidenced by a moderate positive correlation coefficient (0.26) between Tobin’s Q and ROA. However, weak or non-significant correlations are observed between bank value and accounting conservatism, debt ratio, and asset turnover.

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Accounting Conservatism and Intellectual Capital: Evidence From Turkey With Comparison Models and Sectors

Cited by 4 publications

References 51 publications

The Effect of Accounting Conservatism On Corporate Social Responsibility: Evidence from the Corporate Governance Index in Türkiye.

The Effect of Accounting Conservatism On Corporate Social Responsibility: Evidence from the Corporate Governance Index in Türkiye.

The Relationship of Capital Items Defined in the Integrated Reporting Framework with the Value Creation Process: A Study in the BIST Sustainability Index

Moderating effect of bank performance on bank value: Evidence from Jordan

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