Ufrs 13 Sevi̇ye 1 Ve 2 Gi̇rdi̇leri̇ni̇n Gerçeğe Uygunluğu: Etki̇n Pi̇yasalar Hi̇potezi̇ Çerçevesi̇nde Kuramsal Bi̇r Tartişma

Gökten, Soner

doi:10.31460/mbdd.460667

Cited by 3 publications

(3 citation statements)

References 36 publications

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“…The most important criterion in terms of the problem has been identified as “Greenhouse Gas Emissions.” The findings are consistent with those of Sullivan and Gouldson (2012) and Gökten et al (2018). This finding can be explained by the significance and necessity of reducing greenhouse gas emissions and recognizing factors impacting emission control (Kampschreur et al, 2009).…”

Section: Discussionsupporting

confidence: 93%

“…The most important criterion in terms of the problem has been identified as "Greenhouse Gas Emissions." The findings are consistent with those of Sullivan and Gouldson (2012) and Gökten et al (2018).…”

Section: Applicationssupporting

confidence: 90%

“…As a result of this, the ecological footprint has also increased, and the world has overheated. According to Gökten et al (2018), it is of great importance to report the greenhouse gas emissions of the enterprises accurately and to inform the public about this issue. Reliable information will be provided to stakeholders by introducing certain standards regarding the measurement and reporting of greenhouse gas emissions.…”

Section: Discussionmentioning

confidence: 99%

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Environmental, social, and governance risks and environmentally sensitive competitive strategies: A case study of a multinational logistics company

et al. 2023

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Global climate change continues to have a negative impact on many sectors, particularly supply chains and logistics. Companies are progressively incorporating environmentally friendly practices into their strategies to tackle this global problem. Accordingly, the increase in environmental, social, and governance (ESG) risks has increased the importance of sustainable corporate governance. As a result, companies tend to place more emphasis on ESG initiatives. The study aims to analyze the importance levels of ESG criteria and to select the most ideal environmentally sensitive competitive strategy for multinational logistics companies. For this purpose, a set of criteria and alternatives for the businesses in the context of the related problem was defined, and a decision model was proposed to handle problems, which include uncertain information. In this context, q‐rung orthopair fuzzy (q‐ROF) weighted average technique was used for weighting the criteria and q‐ROF‐evaluation based on distance from average solution (q‐ROF‐EDAS) method was utilized for prioritizing the strategies. As a result, “greenhouse gas emissions” was identified as the most important criterion, while “eco‐efficiency” was selected as the best option for environmentally conscious competitive strategies.

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Section: Discussionsupporting

confidence: 93%

Section: Applicationssupporting

confidence: 90%

Section: Discussionmentioning

confidence: 99%

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Environmental, social, and governance risks and environmentally sensitive competitive strategies: A case study of a multinational logistics company

et al. 2023

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Impact on Operating Profitability by Greenhouse Gas Statements: A Research in BIST Sustainability Index Companies

Atabay¹,

Çalıyurt²

2022

Accounting, Finance, Sustainability, Governance &Amp; Fraud: Theory and Application

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Maddi olmayan duran varlıklar ve varlıklarda değer düşüklüğü standartlarının kilit denetim konularına yansıması

Kılıç

Demirkan

Nazir

2021

Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi

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Reporting of key audit matters prioritizes the professional judgment of the auditor and brings the subjects that are considered important in the audit of the financial statements of the companies to the attention of the users. With the reporting of key audit matters, the information needs of the users of the financial statements were met. In addition, it has been tried to prevent situations arising from the fact that the auditor performs the independent audit activity by providing reasonable assurance and creates an expectation gap between the auditor and users of the financial statements.The aim of the study is to determine the extent to which "Intangible Assets Standart" (IAS 38) and "Impairment of Assets Standart" (IAS 36) are reflected in key audit matters that the companies subject to independent audit have to comply within accounting, measurement and disclosure of their intangible assets and impairment in fixed assets. In addition, how these key audit matters were handled in the audit was also examined. For this purpose, the reflection of the independent auditor reports, IAS 38 and IAS 36 on key audit subjects of BIST 30 indexes in 2017, 2018 and 2019 were analyzed with content analysis and descriptive statistics.In line with the findings obtained, "activated development costs" under IAS 38 and "impairment test of intangible assets (brand, goodwill, etc.) with unlimited lifetime" are reflected in key audit issues. In addition, standardized statements were found in the independent auditor reports in the explanations of how these issues were handled in the audit.

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Ufrs 13 Sevi̇ye 1 Ve 2 Gi̇rdi̇leri̇ni̇n Gerçeğe Uygunluğu: Etki̇n Pi̇yasalar Hi̇potezi̇ Çerçevesi̇nde Kuramsal Bi̇r Tartişma

Cited by 3 publications

References 36 publications

Environmental, social, and governance risks and environmentally sensitive competitive strategies: A case study of a multinational logistics company

Environmental, social, and governance risks and environmentally sensitive competitive strategies: A case study of a multinational logistics company

Impact on Operating Profitability by Greenhouse Gas Statements: A Research in BIST Sustainability Index Companies

Maddi olmayan duran varlıklar ve varlıklarda değer düşüklüğü standartlarının kilit denetim konularına yansıması

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