Yasemin Açar and Hilal Yıldıran
This study aims to evaluate the reflection of COVID-19 pandemic anxiety experienced in adults on nutritional habits during the COVID-19 pandemic in Turkey.
Abstract
Purpose
This study aims to evaluate the reflection of COVID-19 pandemic anxiety experienced in adults on nutritional habits during the COVID-19 pandemic in Turkey.
Design/methodology/approach
The study was conducted with 600 adults aged between 19 and 64 years. The general characteristics of the individuals, nutritional habits, use of dietary supplements and COVID-19 pandemic anxiety before and during the pandemic period were questioned via a Web-based questionnaire. COVID-19-related anxiety was assessed using The COVID-19 Phobia Scale (C19P-S) and The State-Trait Anxiety Inventory (STAI). Data analysis was performed using the Statistical Package for Social Sciences, version 24.0.
Findings
In this study, 49.8% of the participants stated that their appetite and food consumption amount increased during the pandemic period. The rate of use of dietary supplements among individuals was found to be 40%. It was observed that the mean body weight and body mass index increased significantly in both genders during the COVID-19 pandemic. It has been determined that anxiety about COVID-19 is higher in individuals and women who start using nutritional support during the pandemic period. The total C19P-S and STAI scores of those who started using a dietary supplement during the pandemic were significantly higher than those who did not use a dietary supplement. Similarly, those whose eating habits changed positively and those who bought more packaged products had higher C19P-S scale mean scores (p < 0.05).
Originality/value
During the COVID-19 period, it is important to reduce the anxiety levels of individuals, provide psychological support, raise awareness of adequate and balanced nutrition and the correct use of dietary supplements to adapt to the new lifestyle.
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Seval Kardeş Selimoğlu and Mehtap Altunel
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…
Abstract
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.
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Ece Acar, Kıymet Tunca Çalıyurt and Yasemin Zengin-Karaibrahimoglu
In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies…
Abstract
Purpose
In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels.
Design/methodology/approach
This paper uses a sample of 27,847 firm-year observations from 72 countries/economic districts between the years 2002 and 2017 and regression analysis to test how the relationship between different ownership structures and environmental disclosure and whether this relation is conditional on countries’ development levels.
Findings
This study finds that firms with higher state ownership have higher environmental disclosures and higher institutional ownership has a negative effect on environmental disclosures. Furthermore, this paper also documents that firms with higher state ownership and operating in developed countries have incrementally higher environmental disclosure, relative to firms operating in developing countries.
Research limitations/implications
The study has limitations that would provide possible starting points for further research. The first limitation is related to the environmental disclosure measure, which reflects the level of environmental disclosure of firms based on their disclosure information given in the Thomson Reuters, Asset4 database. A more refined measure can be constructed using hand-collected data based on linguistic analysis, which may reflect not only the level of the disclosure but also the quality of the environmental disclosure. The second limitation is the limited focus of the study toward state and institutional shareholding. Therefore, future research may consider examining the different types of ownership such as family ownership.
Practical implications
The findings of the study may help policymakers and regulators to consider the potential impact of various ownership types on environmental disclosures. Also, given the impact of countries’ development levels, regulators should consider that a one-size-fits-all is not applicable in environmental disclosures. Therefore, each country should consider the institutional dynamics of their operating environment to set appropriate regulations to enhance environmental disclosures.
Social implications
From a social perspective, the findings indicate that firms’ stakeholder engagement via environmental disclosures depends on the type of the controlling shareholders.
Originality/value
This study contributes to the literature by developing a new construct for environmental disclosure based on Biodiversity, Climate Change, Environmental Investments and Spill Impact Reduction performance measures. Further, grounding on legitimacy and stakeholder theories, this study shows the influence of ownership type on environmental disclosures and how this effect changes in accordance with the countries’ development.
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Isik Urla Zeytinoglu, Omur Timurcanday Ozmen, Alev ErgençKatrinli, Hayat Kabasakal and Yasemin Arbak
Based on an empirical data set including 432 managers, of whom 41 are women, this paper examines factors affecting female managers' careers in Turkey. Focusing on behavioral…
Abstract
Based on an empirical data set including 432 managers, of whom 41 are women, this paper examines factors affecting female managers' careers in Turkey. Focusing on behavioral, human capital and demographic factors, results show that there are no differences in leadership styles and personalities between female and male managers. There are, however, differences in the level of education and family's socio-economic status by sex. We argue that higher socio-economic status of female managers' families affects their careers positively. By contrast, the lower level of female education as compared to males in addition to culturally pervasive and legally institutionalized discriminatory societal attitudes negatively affect female managers' career progress.