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Article
Publication date: 18 September 2011

Aslihan E. Bozcuk, Sinan Aslan and S. Burak Arzova

This paper aims to investigate internet financial reporting following major regulatory changes in Turkey. Although these regulations only cover publicly listed firms, large…

1200

Abstract

Purpose

This paper aims to investigate internet financial reporting following major regulatory changes in Turkey. Although these regulations only cover publicly listed firms, large unlisted firms also use the internet to disseminate financial information.

Design/methodology/approach

The study surveys the top 500 Turkish industrial firms on the “Istanbul Chamber of Industry 500” (ICI500) to determine whether the regulatory changes led to significant changes in their financial reporting on the internet.

Findings

The percentage of firms providing financial disclosures on the internet doubled from 2003 to 2010. However, problems remain, including the extremely low level of voluntary disclosures (six percent of firms) and the failure of listed firms to provide information other than mandatory disclosures such as financial summaries and ratios. The study finds increases in voluntary disclosures of share price performance and management reports, providing support for the signaling theory.

Originality/value

This study investigates listed as well as unlisted firms and specifically addresses the consequences of regulatory intervention.

Details

EuroMed Journal of Business, vol. 6 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 3 February 2025

Sinan Maraş

This study aims to investigate the effects of layering sequence, aspect ratios, fiber orientation angles, loading types and boundary conditions on the buckling behavior of…

62

Abstract

Purpose

This study aims to investigate the effects of layering sequence, aspect ratios, fiber orientation angles, loading types and boundary conditions on the buckling behavior of glass/carbon/hybrid fiber-reinforced epoxy laminated composites using the differential quadrature (DQ) approach.

Design/methodology/approach

In total, different hybrid combinations are considered separately for angle-ply, cross-ply and antisymmetric layup schemes. For this purpose, a DQ code is developed using MATLAB.

Findings

The results obtained from the study reveal that the lamination arrangements and varying loading conditions of the hybrid laminated structures have a significant effect on the buckling performance of these materials.

Originality/value

This is the first study to investigate how the critical buckling loads of glass fiber/epoxy and carbon fiber/epoxy laminated hybrid composite plates are influenced by fiber orientation angles, aspect ratios, stacking sequences, loading conditions and boundary conditions using the DQ method. This study contributes to the literature in this regard.

Details

Engineering Computations, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0264-4401

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Book part
Publication date: 21 May 2021

Nida Abdioğlu and Sinan Aytekin

Introduction: Turkish cement industry, which sustains growth trend between the years 2015 and 2018, is the biggest cement producer of Europe besides the growth success. Production…

Abstract

Introduction: Turkish cement industry, which sustains growth trend between the years 2015 and 2018, is the biggest cement producer of Europe besides the growth success. Production trend in cement industry reversed after the decrease in the value of Turkish Lira and increased inflation in 2018. The data of this industry, which contributes to Turkish economy directly and indirectly, have become one of the leading indicators.

Aim: From this point of view, 17 cement industry firms which are traded in Borsa İstanbul equity market continuously are examined in terms of their Earnings Before Interest, Taxes, Depreciation, and Amortization, Cash Conversion Cycle (CCC), Export Rate Ratio and Gross Sales. These variables are analyzed between the period 2013:Q1 and 2019:Q2.

Method: Independent variables in the models are Industry Production Index (IPI), CBRT Dollar/TL selling rate of exchange, Tangible Asset Ratio, Growth Rate, Financial Leverage Ratio, Current Ratio, Market-to-Book Ratio (MB), Price-to-Earnings Ratio (PE), and Return on Equity (ROE).

Findings: According to panel regression results, Dollar/TL exchange rate is the unique independent variable that affects four dependent variables. While Dollar/TL exchange rate negatively affects Earnings Before Interest and Taxes and Gross Sales, it positively affects CCC and Export Rate. MB ratio positively affects CCC. In contrast, IPI, Tangible Asset Ratio, and Financial Leverage Ratio negatively affect CCC. Export ratio is negatively affected both by IPI and PE ratio. While MB ratio negatively affects Gross Sales ratio, IPI, Tangible Asset Ratio and Growth Rate positively affect it.

Details

New Challenges for Future Sustainability and Wellbeing
Type: Book
ISBN: 978-1-80043-969-6

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Article
Publication date: 31 August 2021

Azadeh Rezafar and Sevkiye Sence Turk

The increased flexibility in urban planning practice under neoliberal policies had impacts on urban aesthetics, such as causing cities to lose their unique character and identity…

227

Abstract

Purpose

The increased flexibility in urban planning practice under neoliberal policies had impacts on urban aesthetics, such as causing cities to lose their unique character and identity, especially in developing countries. However, importance of the control and management of aesthetics has not been adequately addressed in the current planning legislations in the literature. Conventional legislation devices (such as zoning ordinances, building codes, etc.) provide little effect on aesthetic control for the flexible planning era. The aim of the study is to examine how a supplementary legal tool (a checklist) can be developed to provide urban aesthetics control and management for a city under neo-liberal influences by taking into consideration the relationship between urban environmental aesthetics and related legal regulations.

Design/methodology/approach

The research focusses on the Istanbul case. In this study, the aesthetic parameters with factor analysis using urban design parameters that affecting urban aesthetics are determined, how inclusion into the planning laws and regulations of these aesthetic parameters are examined and a checklist for aesthetics control and management are proposed.

Findings

The findings reveal that although there are different and fragmented legal sources that directly or indirectly deal with the aesthetic control and management for urban design and there is a lack of a supplementary legal tool as control management.

Originality/value

Checklists in the aesthetic control area can be a practical legal tool, which can establish a routine by giving proper attention to aesthetic quality and its related parameters of planning for all developing countries under the influence of neoliberal policies.

Details

Open House International, vol. 47 no. 1
Type: Research Article
ISSN: 0168-2601

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